1.—(1) These Regulations may be cited as the Social Security Contributions (Limited Liability Partnership) Regulations 2014.
(2) These Regulations come into force on the day after the day on which they are made, and have effect for the tax year 2014–15 and subsequent tax years.
(3) Regulations 3 and 6 extend only to England and Wales and to Scotland and regulations 4 and 7 extend only to Northern Ireland.