Regulation 5 Amendments to the Social Security (Contributions) Regulations (Northern Ireland) 1979

After regulation 46A insert—

“Transfer of liability from secondary contributor to employed earner: share option gains

46B

Schedule 1ZA to these Regulations contains provisions which have effect with respect to elections made jointly by a secondary contributor and an employed earner that the liability of the secondary contributor in respect of share option gains shall be transferred to the employed earner.”.