6(1) A person is a “qualifying employee” in relation to a new business if–
(a)the person first becomes employed as an employed earner for the purposes of the new business before the end of the initial period, and
(b)P is the secondary contributor in relation to any payment of earnings to or for the benefit of the person in respect of the employment at any time during the period that is the holiday period in relation to the person.
6(2) Where (apart from this subsection) there would be more than 10 qualifying employees, only the first 10 persons who become qualifying employees are qualifying employees.
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