
1 
These Regulations may be cited as the National Insurance Contributions Act 2022 (Freeports and Investment Zones) (Consequential Amendments) Regulations 2023 and come into force on 8th August 2023.
2 

(1) The National Insurance Contributions Act 2022 (Application of Part 1) Regulations 2022 are amended as follows.
(2) In the heading for Part 2, for “freeport” substitute “special tax site”.
(3) In the heading for regulation 3, for “freeport tax sites” substitute “special tax sites”.
(4) In regulation 4—
(a) in the heading, for “freeport conditions” substitute “applicable conditions”,
(b) in paragraph (1), for “(freeport conditions)” substitute “(applicable conditions)”, and
(c) in sub-paragraph (a), for “freeport tax site” substitute “special tax site”.
3 

(1) The Social Security Contributions (Freeports) Regulations 2022 are amended as follows.
(2) In regulation 2—
(a) for “freeport condition” substitute “applicable condition”, and
(b) in the heading, for “freeport conditions” substitute “applicable conditions”.
(3) In regulation 3—
(a) in sub-paragraph (b), for “freeport tax site” substitute “special tax site”, and
(b) in sub-paragraph (c), before “condition”, insert “applicable”.
(4) In regulation 4—
(a) in paragraph (1)(b), for “freeport tax site” substitute “special tax site”, and
(b) in paragraph (1)(c), before “condition”, insert “applicable”.
Andrew Stephenson
Stuart Anderson
Two of the Lords Commissioners of His Majesty’s Treasury
17th July 2023