{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-10-northern-ireland-regulations-2000/regulation-5",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-10-northern-ireland-regulations-2000/regulation-5.json",
  "legislation": "uksi/2000/2743",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 10) (Northern Ireland) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-10-northern-ireland-regulations-2000",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments to the Social Security (Contributions) Regulations (Northern Ireland) 1979",
  "text": "After regulation 46A insert—\n“Transfer of liability from secondary contributor to employed earner: share option gains\n46B 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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2743/regulation/5",
    "retrieved_at": "2026-10-29T08:12:35.804956+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}