Open at the publisher →
In force since 2023-08-08, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
sha256 b227bed98c0c50708308b75d380444b27a800bb9a9be2046023077045fb22aed
4 provisions
Title and introductory text
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.
Propose a change1 Citation and commencement
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.
Propose a change2 Amendment of the National Insurance Contributions Act 2022 (Application of Part 1) Regulations 2022
(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”.
Propose a change3 Amendment of the Social Security Contributions (Freeports) Regulations 2022
(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”.
Propose a change