Commentary on Sections Part 2: Automatic enrolment Section 18: Power to exempt certain cross-border employment from enrolment duty
109.Section 18 inserts section 292A into the PA 2004 to provide for a power to make regulations in connection with the duties imposed on employers by Part 1 of the PA 2008.
110.The regulations may provide that those duties do not apply to a person’s employment of an individual in relation to whom the person is a European employer, as defined in regulations made under section 287 of the PA 2004, or of someone whom the person reasonably believes to be such an individual.