Special tax sites Special tax sitesF1
United Kingdom
- 1Zero-rate contributions for employees at special tax sites: Great Britain
- 2Applicable conditions
- 3Applicable conditions: supplementary
- 4Anti-avoidance
- 5Zero-rate contributions for employees at special tax sites: Northern Ireland
Annotations
Textual amendments
- F1
S. 1 cross-heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 21