{
  "url": "https://openlegislation.uk/social-security-contributions-share-options-act-2001/introduction",
  "json_url": "https://openlegislation.uk/social-security-contributions-share-options-act-2001/introduction.json",
  "legislation": "ukpga/2001/20",
  "legislation_title": "Social Security Contributions (Share Options) Act 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-share-options-act-2001",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "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.\n11th May 2001\nBe it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/20/introduction",
    "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."
}