---
title: "The National Insurance Contributions Act 2022 (Freeports and Investment Zones) (Consequential Amendments) Regulations 2023"
id: 05f832fd-3d1b-434c-b49c-d9364c8deeff
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2023/812
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/05f832fd-3d1b-434c-b49c-d9364c8deeff
language: en
in_force_from: 2023-08-08
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2023/812/data.xml
read_on: 2026-11-10
sha256: b227bed98c0c50708308b75d380444b27a800bb9a9be2046023077045fb22aed
provisions: 4
---

# The National Insurance Contributions Act 2022 (Freeports and Investment Zones) (Consequential Amendments) Regulations 2023

## Title and introductory text {#prelims}

2023 No. 812
Social Security
The National Insurance Contributions Act 2022 (Freeports and Investment Zones) (Consequential Amendments) Regulations 2023
Made
17th July 2023
Laid before Parliament
18th July 2023
Coming into force
8th August 2023
The Treasury make the following Regulations in exercise of the powers conferred by sections 1(5) and (6), 3(2) and 12(4) of the National Insurance Contributions Act 2022 and section 175(3) and (4) of the Social Security Contributions and Benefits Act 1992.

## 1 Citation and commencement {#regulation-1}

These Regulations may be cited as the National Insurance Contributions Act 2022 (Freeports and Investment Zones) (Consequential Amendments) Regulations 2023 and come into force on 8th August 2023.

## 2 Amendment of the National Insurance Contributions Act 2022 (Application of Part 1) Regulations 2022 {#regulation-2}

(1) The National Insurance Contributions Act 2022 (Application of Part 1) Regulations 2022 are amended as follows.
(2) In the heading for Part 2, for “freeport” substitute “special tax site”.
(3) In the heading for regulation 3, for “freeport tax sites” substitute “special tax sites”.
(4) In regulation 4—
(a) in the heading, for “freeport conditions” substitute “applicable conditions”,
(b) in paragraph (1), for “(freeport conditions)” substitute “(applicable conditions)”, and
(c) in sub-paragraph (a), for “freeport tax site” substitute “special tax site”.

## 3 Amendment of the Social Security Contributions (Freeports) Regulations 2022 {#regulation-3}

(1) The Social Security Contributions (Freeports) Regulations 2022 are amended as follows.
(2) In regulation 2—
(a) for “freeport condition” substitute “applicable condition”, and
(b) in the heading, for “freeport conditions” substitute “applicable conditions”.
(3) In regulation 3—
(a) in sub-paragraph (b), for “freeport tax site” substitute “special tax site”, and
(b) in sub-paragraph (c), before “condition”, insert “applicable”.
(4) In regulation 4—
(a) in paragraph (1)(b), for “freeport tax site” substitute “special tax site”, and
(b) in paragraph (1)(c), before “condition”, insert “applicable”.