Regulation 11 Savings to Part 2

Nothing in Part 2 affects the operation of the Social Security (Contributions) Regulations 2001 in relation to obligations arising in connection with tax years beginning prior to 6th April 2012.

For the purposes of paragraph (1) the reference to section 9(3) of the Pensions Act^f1 in the definition of “COMPS employment” is to be read as though that section were still in force.