Article 6 Disapplication exemption certificate
(1)
An exemption certificate issued by the Board shall not exempt any employer from—
(a)
any portion of the levy which is to be assessed under article 3(4)(a) above or
(b)
that portion of the levy which is equal to 0.15 per cent. of the sum of the emoluments upon which the levy is to be assessed under article 3(4)(b) above.
(2)
An exemption certificate issued by the Board shall not exempt any employer from that portion of the levy which is equal to 0.07 per cent. of the sum of the emoluments upon which the levy is to be assessed under article 3(3) above.