PART 1Secondary Class 1 contributions

F5Special tax sites

Annotations:
Amendments (Textual)
F5

S. 1 cross-heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 21

I13F1Applicable conditions: supplementary

F31

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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 F2applicable 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.

5

Regulations under subsection (2) or (3) may make provision by reference to sectors of the economy or to descriptions of employer, earner or employment.

6

Regulations under subsection (2) or (3) may amend, repeal or otherwise modify this Part.