Part 1: Secondary Class 1 Contributions Freeports Section 3: Freeport conditions: supplementary
Section 3(1) provides the Treasury with a regulation-making power to extend the latest date (set out at section 2(1)(a)(ii)) on which an earner can begin their employment in order for their employer to qualify for the relief for Freeport employees. The Treasury may extend this date to no later than 5 April 2031.
	Section 3(2) provides the Treasury with a regulation-making power to provide for circumstances in which a Freeport condition is to be treated as being met. This has the effect of making the relief available in circumstances that it would otherwise not be.
	Section 3(3) provides the Treasury with regulation-making powers to make other changes in relation to the Freeport conditions in section 2, including adding, removing or altering qualifying conditions for this relief.
	Section 3(4) sets out what the power at section 3(3) can, amongst other things, be used for:
	a. to make provisions about circumstances in which a condition is treated as not being met;
	b. to add conditions relating to accounts or other records; and
	c. to add conditions requiring a person to take steps specified in the regulations.
	Section 3(5) provides that regulations made under sections 3(2) or 3(3) may make provision by reference to sectors of the economy or to descriptions of employer, earner or employment.
	Section 3(6) provides that regulations made under sections 3(2) or 3(3) may amend Part 1 of the Act.