PART 1Secondary Class 1 contributions
F1Special tax sites
Annotations:
Amendments (Textual)
I13F2Applicable conditions: supplementary
F31
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
The Treasury may by regulations provide for circumstances in which F4an applicable condition is to be treated as being met.
3
The Treasury may by regulations make such other changes in relation to the F5applicable conditions as they consider appropriate (including by adding, removing or altering conditions).
4
Regulations under subsection (3) may, among other things—
a
provide for circumstances in which a condition is to be treated as not being met;
b
add conditions relating to accounts or other records;
c
add conditions requiring a person to take steps specified in the regulations.
S. 1 cross-heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 21