1 Zero-rate contributions for employees at [special tax sites]: Great Britain
National Insurance Contributions Act 2022 (2022 c 9) | Legislation

Part 1 Secondary Class 1 Contributions

[Special tax sites]

1  Zero-rate contributions for employees at [special tax sites]: Great Britain

(1)     This section applies where—

(a)     a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) of the 1992 Act in respect of earnings paid in a tax week in respect of an employed earner's employment by an employer other than a public authority,

(b)     the [applicable conditions] are met in relation to the contribution (see section

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