The Social Security Contributions (Freeports) Regulations 2022
These Regulations make provision in relation to the zero-rate of secondary (employer) National Insurance contributions (“NICs”) available in freeport tax sites in Great Britain under the National Insurance Contributions Act 2022 (“the Act”).
Lifecycle
Department
Made
15 Mar 2022
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In force
06 Apr 2022
Enabling power
the Act The Treasury make the following Regulations in exercise of the powers conferred by sections 3(2) and 12(4) of the National Insurance Contributions Act 2022(“”) and section 175(3) of the Social Security Contributions and Benefits Act 1992.
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