Regulation 1 Citation, commencement and effect

These Regulations—

(a)

may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2026,

(b)

come into force on 6th April 2026, and

(c)

have effect in relation to contributions under Part 1 of the Social Security Contributions and Benefits Act 1992^f1 and contributions under Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992^f2 in respect of a tax year^f3 beginning after 5th April 2026.

Annotations

Footnotes

f1: Section 1(2) of the Social Security Contributions and Benefits Act 1992 specifies the classes of contributions under Part 1 of that Act.
f2: Section 1(2) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 specifies the classes of contributions under Part 1 of that Act.
f3: “Tax year” is defined in section 122(1) of the Social Security Contributions and Benefits Act 1992 and means the 12 months beginning with 6th April in any year, the expression “1978-79” meaning the tax year beginning with 6th April 1978, and any correspondingly framed reference to a pair of successive years being construed as a reference to the tax year beginning with 6th April in the earlier of them.