
2023 No. 812
Social Security
The National Insurance Contributions Act 2022 (Freeports and Investment Zones) (Consequential Amendments) Regulations 2023
Made 17th July 2023
Laid before Parliament 18th July 2023
Coming into force 8th August 2023
The Treasury make the following Regulations in exercise of the powers conferred by sections 1(5) and (6), 3(2) and 12(4) of the National Insurance Contributions Act 2022 and section 175(3) and (4) of the Social Security Contributions and Benefits Act 1992.
Citation and commencement
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.
Amendment of the National Insurance Contributions Act 2022 (Application of Part 1) Regulations 2022
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”.
Amendment of the Social Security Contributions (Freeports) Regulations 2022
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