Section 1Citation, commencement and effect
(1) These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2022 and come into force on 6th April 2022.
(2) These Regulations have effect in relation to payments of earnings made before 6 November in the tax year 2022-23.
Section 2Modification of the Social Security (Contributions) Regulations 2001
Regulation 131 of the Social Security (Contributions) Regulations 2001 is to have effect as if for “5.85” there were substituted “7.1” .