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Legislation
National Insurance Contributions Act 2014

Crossheading Employment allowance

  • Section 1 Employment allowance for national insurance contributions
  • Section 2 Exceptions
  • Section 3 Connected persons
  • Section 4 How does a person who qualifies for an employment allowance receive it?
  • Section 5 Power to amend the employment allowance provisions
  • Section 6 Decisions and appeals about entitlements to make deductions etc
  • Section 7 Retention of records etc
  • Section 8 Commencement of the employment allowance provisions etc
  1. Employment allowance
  2. Commencement of the employment allowance provisions etc

Section 8 | Commencement of the employment allowance provisions etc

From legislation.gov.uk

Sections 1 to 7 and Schedule 1 come into force on 6 April 2014.

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