Related Commentary  

2  Public authorities

2(1)  A person cannot qualify for an employment allowance for a tax year if, at any time in the tax year, the person is a public authority which is not a charity.

2(2)  In subsection (1)–

“charity” has the same meaning as in the Small Charitable Donations Act 2012 (see section 18(1) of that Act), and

“public authority” includes any person whose activities involve, wholly or mainly, the performance of functions (whether or not in the United Kingdom) which are of a public nature.

Personal, family or household affairs

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