Regulation 1 Citation, commencement, interpretation and effect

These Regulations may be cited as the Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2020.

These Regulations come into force on 11th June 2020 and have effect for payments made on or after that date but before the end of the tax year 2020-21.

In these Regulations—

• “coronavirus” has the meaning given in section 1 of the Coronavirus Act 2020^f1;

• “ITEPA” means the Income Tax (Earnings and Pensions) Act 2003^f2.