Amendment of the Social Security Contributions (Freeports) Regulations 20223

1

The Social Security Contributions (Freeports) Regulations 20224 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”.