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National Insurance Contributions Bill

Moved by

Lord Tunnicliffe

5: Clause 6, page 4, line 35, at end insert—

“(3A) Relief under this section may apply in respect of any employment of an earner who meets the veteran conditions, irrespective of whether it has applied to a concurrent or previous employment of that earner.”

Member’s explanatory statement

This amendment clarifies that employer zero-rate relief when employing veterans may apply to multiple employers, in cases where a veteran has more than one form of employment during the eligibility period.