Introductory Text
PART 1 Introductory provisions
1.Citation, commencement and interpretation
PART 2 Zero-rate secondary Class 1 contributions for special tax site employees who are mariners
2.Application of this Part
3.Application of section 1 of the Act (zero-rate contributions for employees at special tax sites: Great Britain)
4.Modification of applicable conditions
PART 3 Zero-rate secondary Class 1 contributions for certain armed forces veterans
5.Application of this Part
6.Application of section 6 of the Act (zero-rate contributions for armed forces veterans)
Signature
Explanatory Note