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.

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 16 Mar 2022 · 51 KB

Instrument

application/pdf · 16 Mar 2022 · 40 KB