Regulation 1 Citation, commencement and application

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 5) Regulations 2011 and shall come into force on 6th December 2011.

Regulation 3 does not apply in relation to an amount which counts as employment income by virtue of Chapter 2 of Part 7A of the Income Tax (Earnings and Pensions) Act 2003^f1 if that Chapter applies because of paragraph 53 or paragraph 54 of Schedule 2 to the Finance Act 2011^f2.