{
  "url": "https://openlegislation.uk/social-security-contributions-share-options-regulations-2001/introduction",
  "json_url": "https://openlegislation.uk/social-security-contributions-share-options-regulations-2001/introduction.json",
  "legislation": "uksi/2001/1817",
  "legislation_title": "The Social Security Contributions (Share Options) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-share-options-regulations-2001",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "SOCIAL SECURITY\nMade 11th May 2001\nLaid before Parliament 11th May 2001\nComing into force 12th May 2001\nThe Treasury, in exercise of the powers conferred upon them by section 175(3) and (4) of, and paragraphs 7B(1) and (2)(e), (f) and (g) and 8(1)(b) and (q) and (1A) of Schedule 1 to, the Social Security Contributions and Benefits Act 1992, section 171(3) and (4) of, and paragraphs 7B(1), (2)(e), (f) and (g) and (10) and 8(1)(b) and (q) and (1A) of Schedule 1 to, the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and section 5(3) of the Social Security Contributions (Share Options) Act 2001, and the Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 175(3) and (4) of, and paragraph 6(1)(b) of Schedule 1 to, the Social Security Contributions and Benefits Act 1992, section 171(3) and (4) of, and paragraph 6(1)(b) of Schedule 1 to, the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and section 1(5)(a) and (b) of the Social Security Contributions (Share Options) Act 2001, after the signifying of Royal Assent to the Social Security Contributions (Share Options) Act 2001, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 4. Section 175(4) was amended by paragraph 29(4) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). Paragraph 7B was inserted by section 57 of the Social Security Act 1998 (c. 14) and amended by paragraph 38 of Schedule 3, paragraph 7 of Schedule 9, and Part I of Schedule 10, to the Transfer Act, and section 76(3) and (4) of the Child Support, Pensions and Social Security Act 2000 (c. 19). Paragraph 8(1)(b) was amended by paragraph 77(14) of Schedule 7 to the Social Security Act 1998, and paragraph 8(1) was amended further, and paragraph 8(1A) was inserted, by paragraph 39 of Schedule 3 to the Transfer Act."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 7. Paragraph 7B was inserted by Article 54 of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)) and amended by paragraph 37 of Schedule 3, paragraph 5 of Schedule 8, and Part I of Schedule 9, to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) (“the Transfer Order”), and section 80(3) and (4) of the Child Support, Pensions and Social Security Act 2000. Paragraph 8(1)(b) was amended by paragraph 58(14) of Schedule 6 to the Social Security (Northern Ireland) Order 1998, and paragraph 8(1) was amended further, and paragraph 8(1A) was inserted by paragraph 38 of Schedule 3 to the Transfer Order."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2001 c. 20."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1817/introduction",
    "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."
}