The National Insurance Contributions Act 2022 (Freeports and Investment Zones) (Consequential Amendments) Regulations 2023

Amendment of the Social Security Contributions (Freeports) Regulations 2022

This section has no associated Explanatory Memorandum

3.—(1) The Social Security Contributions (Freeports) Regulations 2022(1) 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”.