Amendment summary
Baroness Neville-Rolfe moved amendment 4, in clause 1, page 1, line 1, at end to insert—
“(A1) In section 9(1A) of the Social Security Contributions and Benefits Act 1992, after paragraph (aa) insert—
“(ab) if the employer is a specified employer under subsection (1B), the specified employer secondary percentage;”.
(A2) After section 9(1A) of that Act insert—
“(1B) A “specified employer” means a charity that has an annual revenue of less than £1 million.
(1C) For the purposes of this Act, the specified employer secondary percentage is 13.8%.””