# The Social Security (Contributions) (Amendment No. 2) Regulations 2026, 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 and contributions under Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 in respect of a tax year beginning after 5th April 2026.

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Source: https://www.legislation.gov.uk/uksi/2026/294/regulation/1 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2026/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.