Amendment of the National Insurance Contributions Act 2022 (Application of Part 1) Regulations 20222

1

The National Insurance Contributions Act 2022 (Application of Part 1) Regulations 20223 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”.