The National Insurance Contributions Act 2022 (Application of Part 1) Regulations 2022
These Regulations specify types of employments for which the reliefs provided to employers on secondary Class 1 National Insurance contributions (“NICs”) in Part 1 of the National Insurance Contributions Act 2022 only apply after the end of the tax year.
Lifecycle
Department
Made
15 Mar 2022
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In force
06 Apr 2022
Enabling power
The Treasury make the following Regulations in exercise of the powers conferred by sections 1(5) and (6), 6(8) and 12(4) of the National Insurance Contributions Act 2022and section 175(3) of the Social Security Contributions and Benefits Act 1992.
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