{
  "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-1",
  "json_url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-1.json",
  "legislation": "uksi/2000/727",
  "legislation_title": "The Social Security Contributions (Intermediaries) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the Social Security Contributions (Intermediaries) Regulations 2000 and shall come into force on 6th April 2000.\n(2) These Regulations have effect for the tax year 2000–01 and subsequent years and apply in relation to services performed, or to be performed, on or after 6th April 2000.\n(3) Payments or other benefits in respect of such services received before that date shall be treated as if received in the tax year 2000–01.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/727/regulation/1",
    "retrieved_at": "2026-10-29T09:17:53.657048+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."
}