PART 1General
Citation, commencement, effect and interpretation1.
(1)
These Regulations may be cited as the Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013.
(2)
Regulations 1, 2 and 5 to 42 come into force on 6th April 2013 and apply in relation to the tax year 2013-14 and subsequent tax years.
(3)
Regulations 3 and 4 come into force on 6th April 2014 and apply in relation to the tax year 2014-15.
(4)
The amendments made by regulation 36 have effect in relation to contributions paid in respect of the tax year 2012-2013 and subsequent tax years.
(5)
In these Regulations “the 2001 Regulations” mean the Social Security (Contributions) Regulations 20017.
Amendment of the 2001 Regulations2.
The 2001 Regulations are amended as provided for in regulations 3 to 28 and 33 to 40.