These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) Regulations 2013 and come into force on 6th October 2013.

Regulation 3 has effect in relation to any payment of general earnings made in the period beginning on 6th October 2013 and ending on 5th April 2014.

In paragraph (2) “general earnings” has the meaning given in paragraph 1(2) of Part 1 of Schedule 4 to the Social Security (Contributions) Regulations 2001 (provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003)4.