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Regulation 5 Amendment of regulation 8 (calculation of a week’s pay in relation to employee with no normal working hours)

Original text. Later amendments are not shown.

For regulation 8(4)(b), substitute—

“(b)

“Scheme cap” means the amount of—

(i)

£2,500 per month (or the appropriate pro-rata), or

(ii)

£576.92 per week,

as applicable, specified in relation to qualifying costs in the Coronavirus Job Retention Schemef1.”.

Annotations

Footnotes

f1

See, in particular, paragraphs 9.5 to 9.7 and 9.12 of the Schedule to the Coronavirus Act 2020 Functions of Her Majesty’s Revenue and Customs (Coronavirus Job Retention Scheme) Direction given on 15th April 2021.