Regulation 1 Citation, commencement, effect and interpretationI1

These Regulations may be cited as the Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020 and come into force on 6th April 2021 subject to paragraph (2).

Regulation 3 comes into force immediately after the coming into force of the Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2020 M1.

The amendments made by regulation 2(8) to (15) have effect in relation to deemed direct earnings treated as paid on or after 6th April 2021.

The amendments made by regulation 4 have effect for the purposes of determining whether the Social Security Contributions (Managed Service Companies) Regulations 2007 M2 apply in a case where the payment or benefit mentioned in regulation 3(1)(b) of those Regulations is received on or after 6th April 2021.

In these Regulations—

• “the Intermediaries Regulations” means the Social Security Contributions (Intermediaries) Regulations 2000 M3;

• “the Northern Ireland Regulations” means the Social Security Contributions (Intermediaries) (Northern Ireland) Regulations 2000 M4.