This is the original version (as it was originally enacted).
(1)The National Insurance Contributions Act 2014 is amended as follows.
(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.
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