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Section 3 Applicable conditions: supplementaryF4I1

United Kingdom

F1(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

The Treasury may by regulations provide for circumstances in which F2an applicable condition is to be treated as being met.

(3)

The Treasury may by regulations make such other changes in relation to the F3applicable conditions as they consider appropriate (including by adding, removing or altering conditions).

(4)

Regulations under subsection (3) may, among other things—

(a)

provide for circumstances in which a condition is to be treated as not being met;

(b)

add conditions relating to accounts or other records;

(c)

add conditions requiring a person to take steps specified in the regulations.

(5)

Regulations under subsection (2) or (3) may make provision by reference to sectors of the economy or to descriptions of employer, earner or employment.

(6)

Regulations under subsection (2) or (3) may amend, repeal or otherwise modify this Part.

Annotations

Textual amendments

F1

S. 3(1) omitted (11.7.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 24(a)

F2

Words in s. 3(2) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 24(b)

F3

Word in s. 3(3) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 24(c)

F4

Words in s. 3 heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 24(d)

Commencement

I1

S. 3 in force at Royal Assent

Notes on Special tax sites

Textual amendments

F1

S. 1 cross-heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 21