PART 1Secondary Class 1 contributions

Special tax sites

3F1Applicable conditions: supplementary

F2(1)

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(2)

The Treasury may by regulations provide for circumstances in which F3an applicable condition is to be treated as being met.

(3)

The Treasury may by regulations make such other changes in relation to the F4applicable conditions as they consider appropriate (including by adding, removing or altering conditions).

(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.