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Legislation
National Insurance Contributions Act 2022

Crossheading Special tax sites

  • Section 1 Zero-rate contributions for employees at special tax sites: Great Britain
  • Section 2 Applicable conditions
  • Section 3 Applicable conditions: supplementary
  • Section 4 Anti-avoidance
  • Section 5 Zero-rate contributions for employees at special tax sites: Northern Ireland
  1. Special tax sites
  2. Applicable conditions: supplementary

Section 3 | Applicable conditions: supplementary

From legislation.gov.uk

(1)RepealedF1

(2)The Treasury may by regulations provide for circumstances in which an applicable condition is to be treated as being met.F2

(3)The Treasury may by regulations make such other changes in relation to the applicable conditions as they consider appropriate (including by adding, removing or altering conditions).F3

(4)Regulations under subsection (3) may, among other things—

(a)provide for circumstances in which a condition is to be treated as not being met;

(b)add conditions relating to accounts or other records;

(c)add conditions requiring a person to take steps specified in the regulations.

(5)Regulations under subsection (2) or (3) may make provision by reference to sectors of the economy or to descriptions of employer, earner or employment.

(6)Regulations under subsection (2) or (3) may amend, repeal or otherwise modify this Part.

Notes

  1. F1

    S. 3(1) omitted (11.7.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 24(a)

  2. F2

    Words in s. 3(2) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 24(b)

  3. F3

    Word in s. 3(3) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 24(c)

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