{
  "url": "https://openlegislation.uk/social-security-contributions-share-options-act-2001",
  "json_url": "https://openlegislation.uk/social-security-contributions-share-options-act-2001.json",
  "id": "ukpga/2001/20",
  "title": "Social Security Contributions (Share Options) Act 2001",
  "short_title": "Social Security Contributions (Share Options) Act 2001",
  "long_title": "An Act to make provision about the payment of National Insurance Contributions in respect of share options and similar rights obtained by persons as directors or employees during the period beginning with 6th April 1999 and ending with 19th May 2000.",
  "citation": "2001 c. 20",
  "type": "ukpga",
  "year": "2001",
  "number": "20",
  "version": "current",
  "date": "2001-05-11",
  "revised": true,
  "valid_from": "2003-09-01",
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    },
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      "heading": "Consequential changes to tax relief provisions",
      "url": "https://openlegislation.uk/social-security-contributions-share-options-act-2001/section-4",
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      "status": "repealed",
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      "heading": "Short title and extent",
      "url": "https://openlegislation.uk/social-security-contributions-share-options-act-2001/section-6",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/20",
    "retrieved_at": "2026-10-29T09:19:56.847590+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."
}