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HMRC internal manual

National Insurance Manual

Employment Allowance: Powers to amend both the annual amount of the Employment Allowance and the qualifying conditions for claiming it

National Insurance Contributions Act 2014 - Section 5

Through the powers conveyed under section 5 of the National Insurance Contributions Act 2014, the government may amend both the annual amount of the Employment Allowance and the qualifying conditions for claiming it. Amendments must be made via a statutory instrument and will subject to obtaining parliamentary approval using the affirmative procedure.