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Statutory Instrument Published 16 Mar 2022 His Majesty's Stationery Office ↗ View on legislation.gov.uk

The National Insurance Contributions Act 2022 (Application of Part 1) Regulations 2022

These Regulations specify types of employments for which the reliefs provided to employers on secondary Class 1 National Insurance contributions (“NICs”) in Part 1 of the National Insurance Contributions Act 2022 only apply after the end of the tax year.