1.—(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.