{
  "url": "https://openlegislation.uk/national-insurance-contributions-act-2022/part-1/crossheading-freeports",
  "json_url": "https://openlegislation.uk/national-insurance-contributions-act-2022/part-1/crossheading-freeports.json",
  "legislation": "ukpga/2022/9",
  "legislation_title": "National Insurance Contributions Act 2022",
  "legislation_url": "https://openlegislation.uk/national-insurance-contributions-act-2022",
  "path": "part/1/crossheading/freeports",
  "kind": "crossheading",
  "number": null,
  "heading": "Special tax sites",
  "text": null,
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 1 cross-heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 21"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/9/part/1/crossheading/freeports",
    "retrieved_at": "2026-10-29T08:57:24.869362+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}