{
  "url": "https://openlegislation.uk/social-security-contributions-share-options-regulations-2001",
  "json_url": "https://openlegislation.uk/social-security-contributions-share-options-regulations-2001.json",
  "id": "uksi/2001/1817",
  "title": "The Social Security Contributions (Share Options) Regulations 2001",
  "short_title": "Social Security Contributions (Share Options) 2001",
  "long_title": "The Social Security Contributions (Share Options) Act 2001 (c. 20) (“the Act”) contains provisions for the limitation of liability to pay social security contributions in respect of gains arising on the exercise, assignment or release of certain share options. In order for these provisions to be used, a notice must be given to the Inland Revenue within ninety-two days of the day on which the Act is passed (11th May 2001). Where such a notice is given, a special contribution is payable in respect of the gain, if any, which would have arisen had the share option been exercised, assigned or released on 7th November 2000.",
  "citation": "S.I. 2001/1817",
  "type": "uksi",
  "year": "2001",
  "number": "1817",
  "version": "current",
  "date": "2001-05-11",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/social-security-contributions-share-options-regulations-2001/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/social-security-contributions-share-options-regulations-2001/regulation-1",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/social-security-contributions-share-options-regulations-2001/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Matters to be contained in notices under section 1",
      "url": "https://openlegislation.uk/social-security-contributions-share-options-regulations-2001/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Form of, and manner of giving, notices under section 1",
      "url": "https://openlegislation.uk/social-security-contributions-share-options-regulations-2001/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Payment of special contributions",
      "url": "https://openlegislation.uk/social-security-contributions-share-options-regulations-2001/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Interest on overdue special contributions",
      "url": "https://openlegislation.uk/social-security-contributions-share-options-regulations-2001/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Payment of interest on repaid special contributions",
      "url": "https://openlegislation.uk/social-security-contributions-share-options-regulations-2001/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Repayment of interest paid on special contributions",
      "url": "https://openlegislation.uk/social-security-contributions-share-options-regulations-2001/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Remission of interest on special contributions",
      "url": "https://openlegislation.uk/social-security-contributions-share-options-regulations-2001/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Records to be maintained",
      "url": "https://openlegislation.uk/social-security-contributions-share-options-regulations-2001/regulation-10",
      "extent": null,
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    },
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      "path": "regulation/11",
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      "number": "11",
      "heading": "Inspection of records",
      "url": "https://openlegislation.uk/social-security-contributions-share-options-regulations-2001/regulation-11",
      "extent": null,
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    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
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      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/social-security-contributions-share-options-regulations-2001/note",
      "extent": null,
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    }
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      "language": null,
      "date": "2008-11-25",
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      "url": "https://openlegislation.uk/social-security-contributions-share-options-regulations-2001/pdf/uksi_20011817_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2001/1817/pdfs/uksi_20011817_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affected_provisions": "reg. 4",
      "affecting": "uksi/2003/2155",
      "affecting_title": "The Communications Act 2003 (Consequential Amendments) Order 2003",
      "affecting_provisions": "Sch. 1 para. 24(1)(d)(2)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1992/4",
      "title": "Social Security Contributions and Benefits Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992",
      "provisions": [
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        "schedule/1/paragraph/8",
        "schedule/1/paragraph/6"
      ]
    },
    {
      "id": "ukpga/1992/7",
      "title": "Social Security Contributions and Benefits (Northern Ireland) Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992",
      "provisions": [
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    },
    {
      "id": "ukpga/2001/20",
      "title": "Social Security Contributions (Share Options) Act 2001",
      "url": "https://openlegislation.uk/social-security-contributions-share-options-act-2001",
      "provisions": [
        "section/5",
        "section/1"
      ]
    }
  ],
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  "changes_made_to_url": "https://openlegislation.uk/social-security-contributions-share-options-regulations-2001/changes.json",
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  "instruments_made_under": 0,
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1817",
    "retrieved_at": "2026-10-29T07:48:55.629386+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."
}