Section 3 Increase of employment allowance and removal of £100,000 threshold etc

United Kingdom

(1)

(2)

In section 1 (2)(a) (the amount of the employment allowance), for “£5,000” substitute “£10,500”.

(3)

In section 2 (exceptions), omit—

(a)

subsections (4B) to (4G) (secondary Class 1 liability limit of £100,000 or more and receipt of de minimis state aid), and

(b)

the italic heading preceding those subsections.

(4)

The amendments made by this section come into force on 6 April 2025.