http://www.legislation.gov.uk/ukpga/2022/9/section/3National Insurance Contributions Act 2022enStatute Law Database2026-06-10Expert Participation2026-04-06 PART 131. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2The Treasury may by regulations provide for circumstances in which an applicable condition is to be treated as being met.3The 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).4Regulations under subsection (3) may, among other things—aprovide for circumstances in which a condition is to be treated as not being met;badd conditions relating to accounts or other records;cadd conditions requiring a person to take steps specified in the regulations.5Regulations under subsection (2) or (3) may make provision by reference to sectors of the economy or to descriptions of employer, earner or employment.6Regulations under subsection (2) or (3) may amend, repeal or otherwise modify this Part.Words in s. 3 heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 24(d)Word in s. 3(3) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 24(c)S. 3(1) omitted (11.7.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 24(a)Words in s. 3(2) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 24(b)S. 1 cross-heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 21S. 3 in force at Royal Assent