Social Security (Contributions) (Amendment No.3) Regulations 2012 come into force

Implementation date: 6 April 2012

The Regulations amend the Social Security (Contributions) Regulations 2001 (SI 2001/1004) pursuant to the introduction of real time information. They also give HM Revenue and Customs the power to ask employers to pay a security for the payment of sums due for Class 1 national insurance contributions, and make further minor amendments to the Regulations. The Regulations can be viewed on the UK legislation website.