Citation, commencement and effect1
1
These Regulations may be cited as the Social Security (Contributions) (Amendment) Regulations 2014 and come into force on 6th April 2014.
2
Regulation 3 has effect in relation to a payment made in relation to the tax year 2014-15 and subsequent tax years.
3
Regulation 4 has effect in relation to expenses incurred on or after 6th April 2014.