{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-1998/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-1998/regulation-2.json",
  "legislation": "uksi/1998/2320",
  "legislation_title": "The Social Security (Contributions) Amendment (No. 4) Regulations 1998",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-1998",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of regulation 19 of the principal Regulations",
  "text": "In regulation 19 of the principal Regulations (payments to be disregarded) before paragraph (1)(n), insert–\n“(mm) a payment which comprises any gain on which the earner is chargeable to tax by virtue of section 135 of the Income and Corporation Taxes Act 1988 (gains by directors and employees from share options);”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Sub-paragraph (n) was added by regulation 3(4) of S.I. 1991/2505."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1988 c. 1. See also section 4(4) of the Social Security Contributions and Benefits Act 1992, as substituted by section 50(1) of the Social Security Act 1998 (c. 14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/2320/regulation/2",
    "retrieved_at": "2026-10-29T11:18:26.349106+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."
}