The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2022
Jurisdiction | UK Non-devolved |
Citation | SI 2022/5 |
Year | 2022 |
- “charity” has the same meaning as in section 18(1) of the Small Charitable Donations Act 2012, subject to paragraph 8(5) of Schedule 1 to the National Insurance Contributions Act 2014;
- “company” has the meaning given by section 1121(1) of the Corporation Tax Act 2010 and includes a limited liability partnership;
- “General Block Exemption Regulation” means Commission Regulation (EU) No. 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty;
- “micro or small enterprise” means an employer who is a micro-enterprise or a small enterprise within the meaning of Article 2 of Annex 1 of the General Block Exemption Regulation.
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