{
  "url": "https://openlegislation.uk/social-security-contributions-share-options-regulations-2001/regulation-8",
  "json_url": "https://openlegislation.uk/social-security-contributions-share-options-regulations-2001/regulation-8.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": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Repayment of interest paid on special contributions",
  "text": "Where a person has paid interest in respect of a special contribution, the Inland Revenue shall repay the interest to that person if—\n(a) the interest is found not to have been due to be paid; or\n(b) the special contribution is returned, or repaid, to that person.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1817/regulation/8",
    "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."
}