5 Power to amend the employment allowance provisions
National Insurance Contributions Act 2014 (2014 c 7) | Legislation

5  Power to amend the employment allowance provisions

(1)     The Treasury may by regulations amend the employment allowance provisions—

(a)     so as to increase or decrease a person's employment allowance for a tax year, or

(b)     so as to add to, reduce or modify the cases in which a person cannot qualify for an employment allowance for a tax year or in which liabilities to pay secondary Class 1 contributions are “excluded liabilities”.

(2)     Section 175(3) to (5) of SSCBA 1992 (various supplementary powers) applies to the power

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