{
  "url": "https://openlegislation.uk/social-security-contributions-intermediaries-miscellaneous-amendments-regulations-2021/regulation-1",
  "json_url": "https://openlegislation.uk/social-security-contributions-intermediaries-miscellaneous-amendments-regulations-2021/regulation-1.json",
  "legislation": "uksi/2021/308",
  "legislation_title": "The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-intermediaries-miscellaneous-amendments-regulations-2021",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement, effect and interpretation",
  "text": "(1) These Regulations may be cited as the Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021.\n(2) Regulations 1 and 2 come into force on 5th April 2021.\n(3) Regulations 3 and 4 come into force on 6th April 2021.\n(4) The amendments made by regulations 3 and 4 have effect in relation to deemed direct earnings treated as paid on or after 6th April 2021.\n(5) In these Regulations—\n“the Intermediaries Regulations” means the Social Security Contributions (Intermediaries) Regulations 2000;\n“the Northern Ireland Regulations” means the Social Security Contributions (Intermediaries) (Northern Ireland) Regulations 2000.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2000/727; amended by S.I. 2002/703, 2003/2079, 2004/770, 2005/3131, 2014/3159, 2017/373, 2017/613, 2019/1458 and 2020/1220."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2000/728; amended by S.I. 2003/2080, 2004/770, 2017/373, 2014/3159, 2017/613 and 2020/1220."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/308/regulation/1",
    "retrieved_at": "2026-10-28T22:16:01.092463+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}