Commentary on provisions of the Act Section 3: Increase of employment allowance and removal of £100,000 threshold etc
Section 3(1) introduces amendments to the National Insurance Contributions Act 2014.
	Section 3(2) amends section 1(2)(a) NICA 2014 to increase the amount of employment allowance from £5,000 to £10,500.
	Section 3(3)(a) removes subsections (4B) to (4G) of section 2 of NICA 2014 which relates to the exclusion of persons from claiming the employment allowance where their secondary Class 1 NICs liability in the previous tax year is £100,000 or more. This also removes the associated state aid restrictions.
	Section 3(3)(b) removes the italicised heading which precedes sub-section 2(4B) NICA 2014.
	Section 3(4) specifies that the amendments made by section 3 come into force on 6 April 2025.