Article 6 Disapplication exemption certificate
An exemption certificate issued by the Board shall not exempt anyemployer from—
(a)
any portion of the levy which is to be assessed under article3(3)(a) and (c) above, or
(b)
that portion of the levy which is equal to 0.15 per cent. of the sumof the emoluments upon which the levy is to be assessed under article3(3)(b) above.