Citation, commencement and effect
1.—(1) These Regulations may be cited as the Social Security Contributions (Intermediaries) (Amendment) Regulations 2002 and shall come into force on 6th April 2002.
(2) These Regulations have effect for the year of assessment 2002–03 and subsequent years of assessment and apply in relation to services performed, or to be performed, on or after 6th April 2002.
(3) Payments or other benefits in respect of such services received before that date shall be treated as if received in the year of assessment 2002–03.