Holiday for new businesses
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