Commentary on Sections Section 5: Power to amend the employment allowance provisions
71.Subsection (1) provides that the Treasury may make regulations to increase or decrease the employment allowance for a tax year; and to add to, reduce or modify the cases in which a person cannot qualify for the employment allowance or the liabilities that are excluded liabilities.
72.Subsection (2) applies section 175(3) to (5) of the SSCBA 1992 to the power to make regulations under this section.
73.Subsection (3) provides that the power in section 175(4) of the SSCBA 1992 to make incidental, supplementary, consequential or transitional provisions, as applied by subsection (2), includes the power to make such amendments to the employment allowance provisions.
74.Subsection (4) provides that regulations made under this section must be made by statutory instrument.
75.Subsection (5) provides that a statutory instrument containing, with or without other provision, regulations under subsection (1), with the exception of the power to increase the employment allowance, may not be made unless a draft has been laid before, and approved by each House of Parliament.
76.Subsection (6) provides that a statutory instrument containing regulations to increase a person’s employment allowance for a tax year and which does not have to be approved in draft under subsection (5) must be laid before Parliament after being made.
77.Subsection (7) provides that the regulations contained in a statutory instrument which is required to be laid before Parliament under subsection (6) will cease to have effect at the end of a period of 40 days after the day the statutory instrument is made, unless before the end of that period the instrument is approved by resolution of each House of Parliament.
78.Subsection (8) provides that if as a result of subsection (7) the regulations cease to have effect it does not affect anything done under the regulations, or prevent the making of new regulations to the same or similar effect.
79.Subsection (9) provides that when calculating the period of 40 days for the purposes of subsection (7), no account is to be taken of any time during which Parliament is dissolved or prorogued or during which either House is adjourned for more than 4 days.