1.—(1) These Regulations may be cited as the Social Security Contributions (Intermediaries) (Amendment) Regulations 2005.
(2) Except for regulation 8, these Regulations shall come into force on 5th December 2005, have effect for the tax year 2005-06 and subsequent tax years, and apply in relation to services performed, or to be performed, on or after 5th December 2005.
(3) Regulation 8 shall come into force on 6th April 2006, have effect for the tax year 2006-07 and subsequent tax years, and apply in relation to services performed, or to be performed, on or after 6th April 2006.