Citation, commencement and effect
1.—(1) These Regulations may be cited as the Social Security Contributions (Intermediaries) (Amendment) Regulations 2003 and shall come into force on 1st September 2003.
(2) These Regulations have effect for the tax year 2003-04 and subsequent years and apply in relation to services performed or due to be performed on or after 1st September 2003.