SI 2022/313 The Social Security Contributions (Freeports) Regulations 2022

Published on: 17 March 2022

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Specialist Tax Statutory Instruments

Article summary

These Regulations make provision in relation to the zero-rate of secondary National Insurance contributions (NICs) available in freeport tax sites where employees’ time spent at the freeport site is limited due to a protected characteristic.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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