Anti-avoidance provisions

Appropriate amount

Cap on

Contracted-out rules

Deduction of

Generally

Mariners

Refund of

Relevant earnings

Business not regarded as new business

Business, meaning

Conditions to be met

Deduction of appropriate amount

Application for

Decisions and appeals

Generally

Definitions

Excluded regions

Information and inspection powers

Mariners

Partnerships

Qualifying employees

Appropriate amount

Conditions to be met

First 10 employees

Holiday period

Initial period

Managed service companies

Mariners

Personal service companies

Relevant earnings

Specified persons

Real time information employers

Records, retention of

Form of

Generally

Information and inspection powers

Time period for

Refund of appropriate amount

Application for

Decisions and appeals

Generally

Relevant period

Starting a new business, meaning