3 [F1Applicable conditions]: supplementaryU.K.
F2(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)The Treasury may by regulations provide for circumstances in which [F3an applicable] condition is to be treated as being met.
(3)The Treasury may by regulations make such other changes in relation to the [F4applicable] 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.
Textual Amendments
F1Words in s. 3 heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 24(d)
F2S. 3(1) omitted (11.7.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 24(a)
F3Words in s. 3(2) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 24(b)
F4Word in s. 3(3) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 24(c)
Commencement Information
I1S. 3 in force at Royal Assent