1.—(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 2001(1).
2. The 2001 Regulations are amended as provided for in regulations 3 to 28 and 33 to 40.