# The Social Security (Contributions) Regulations 2001, Paragraph 7: Shares under share incentive plans


A payment by way of an award of shares under a share incentive plan within the meaning of Schedule 2 to ITEPA 2003.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/IX/paragraph/7 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IX/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.