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Article 5 Exemption of small employers

Original text. Later amendments are not shown.

An employer shall be exempt from the levy in respect of any establishment where–

(a)

the sum of the emoluments and net labour-only payments referred to in article 3(5)(a)(i) and (ii) of this Order do not exceed £75,000; and

(b)

the sum of the emoluments and net labour-only payments referred to in article 3(5)(b)(i) and (ii) of this Order do not exceed £1,000,000.