Citation, commencement and effect
This section has no associated Explanatory Memorandum
1.—(1) These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) Regulations 2009.
(2) These Regulations come into force on 13th August 2009, immediately after the coming into force of the Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009.
(3) The amendments made by regulation 3 shall have effect in relation to deferred payment agreements made on or after 13th August 2009.
(4) The amendments made by regulations 4 to 8 shall have effect in relation to the tax year 2009-10 and subsequent tax years.