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5. An employer shall be exempt from the levy in respect of any establishment where–
(a)the sum of the emoluments and net labour-only payments referred to in article 3(5)(a)(i) and (ii) of this Order do not exceed £75,000; and
(b)the sum of the emoluments and net labour-only payments referred to in article 3(5)(b)(i) and (ii) of this Order do not exceed £1,000,000.
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