The regulations apply to any British undertaking with more than 50 employees which is 'carrying on an economic activity, whether or not operating for gain'. Limited companies, limited liability partnerships, sole traders, partnerships, friendly societies, mutual associations and charities are all included, if they are employers. The regulations came into effect in April 2005, but applied initially only to undertakings with 150 or more employees. From April 2007 they have applied to undertakings with 100 or more employees, and from April 2008 they have applied to those with 50 or more employees.
