The National Insurance Contributions Act 2022 (Application of Part 1) Regulations 2022

PART 1Introductory provisions

1Citation, commencement and interpretation

PART 2Zero-rate secondary Class 1 contributions for special tax site employees who are mariners

2Application of this Part

3Application of section 1 of the Act (zero-rate contributions for employees at special tax sites: Great Britain)

4Modification of applicable conditions

PART 3Zero-rate secondary Class 1 contributions for certain armed forces veterans

5Application of this Part

6Application of section 6 of the Act (zero-rate contributions for armed forces veterans)

2022 No. 307

Social Security

The National Insurance Contributions Act 2022 (Application of Part 1) Regulations 2022

Made15th March 2022

Laid before Parliament16th March 2022

Coming into force6th April 2022

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 20221 and section 175(3) of the Social Security Contributions and Benefits Act 19922.