Section 5 Zero-rate contributions for employees at special tax sites: Northern IrelandF1I1
United Kingdom
The Treasury may by regulations make provision corresponding or similar to provision made in, under or for the purposes of sections 1 to 4 in relation to Northern Ireland.
Annotations
Textual amendments
- F1
Words in s. 5 heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 25
Commencement
- I1
S. 5 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