# The Social Security (Contributions) (Amendment No. 10) (Northern Ireland) Regulations 2000, 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.”.

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Source: https://www.legislation.gov.uk/uksi/2000/2743/regulation/5 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-10-northern-ireland-regulations-2000/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.