The Government Says

Make Work Pay: threshold for triggering collective redundancy obligations

Make Work Pay: threshold for triggering collective redundancy obligations
Local copy of make-work-pay-consultation-threshold-for-triggering-collective-redundancy-obligations.pdf

https://www.gov.uk/government/consultations/make-work-pay-threshold-for-triggering-collective-redundancy-obligations

seen at 16:32, 26 February in Policy papers and consultations.