# The Social Security (Contributions) (Amendment No. 10) (Northern Ireland) Regulations 2000, Regulation 7: Amendments to the Social Security (Contributions) Regulations (Northern Ireland) 1979


In Schedule 1 after Regulation 13 (calculation of deduction) insert—
“Records where liability transferred from secondary contributor to employed earner: share option gains
13ZA (1) Where an election has been made for the purposes of paragraph 3B(1) of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992, the secondary contributor shall maintain records containing—
(a) a copy of any such election;
(b) a copy of the notice of approval issued by the Commissioners of Inland Revenue under paragraph 3B(1)(b) of that Schedule; and
(c) the information set out—
(i) in paragraph (2) of this Regulation in respect of the company in respect of whose shares the share option to which the election relates is to be exercisable;
(ii) in paragraph (3) of this Regulation in respect of the employed earner.
(2) The information referred to in paragraph (1)(c)(i) of this Regulation is the name and address of the company.
(3) The information referred to in paragraph (1)(c)(ii) of this Regulation is—
(a) the name of the employed earner; and
(b) the national insurance number allocated to the employed earner.”.

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Source: https://www.legislation.gov.uk/uksi/2000/2743/regulation/7 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-10-northern-ireland-regulations-2000/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.