Contents
- 1 Citation and commencement
- 2 Amendment of the Statutory Payment Schemes (Electronic Communications) Regulations 2002
- 3 Amendment of the Income Tax (Pay As You Earn) Regulations 2003
- 4 Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005
- 5 Provisions coming into force on 26th February 2015
- 6 Transitional provisions
1Citation and commencement#
(1)These regulations may be cited as the Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015.
(2)This regulation and the regulations specified in regulation 5 come into force on 26th February 2015.
(3)The remaining regulations come into force on 5th April 2015.
2Amendment of the Statutory Payment Schemes (Electronic Communications) Regulations 2002#
In the definition of “the statutory payments” in regulation 1(2) of the Statutory Payment Schemes (Electronic Communications) Regulations 2002—
(a)for “ordinary statutory paternity pay, additional statutory paternity pay” substitute “statutory paternity pay”;
(b)before “and statutory adoption pay” insert “, statutory shared parental pay”.
3Amendment of the Income Tax (Pay As You Earn) Regulations 2003#
In regulation 70(3) of the Income Tax (Pay as You Earn) Regulations 2003—
(a)for “ordinary statutory paternity pay, additional statutory paternity pay” substitute “statutory paternity pay”;
(b)before “and statutory adoption pay” insert “, statutory shared parental pay”.
4Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005#
(1)The Income Tax (Construction Industry Scheme) Regulations 2005 are amended as follows.
(2)In regulation 8(3)—
(a)for “ordinary statutory paternity pay, additional statutory paternity pay” substitute “statutory paternity pay”;
(b)before “and statutory adoption pay” insert “, statutory shared parental pay”.
(3)In regulation 56(2)(e)—
(a)for “ordinary statutory paternity pay, additional statutory paternity pay” substitute “statutory paternity pay”;
(b)before “or statutory adoption pay” insert “, statutory shared parental pay”.
(4)In regulation 56(7)—
(a)in sub-paragraph (a) omit “ordinary”;
(b)omit sub-paragraph (aa);
(c)after sub-paragraph (b) insert—“c in respect of statutory shared parental pay, regulations 4, 5, 6 and 8 of either the Statutory Shared Parental Pay (Administration) Regulations 2014 or corresponding regulations made under articles 8, 9, 11 and 16(1) of the Employment (Northern Ireland) Order 2002.”
5Provisions coming into force on 26th February 2015#
The provisions coming into force on 26th February 2015 are—
(a)this regulation;
(b)regulation 2(b);
(c)regulation 3(b);
(d)regulation 4(1), (2)(b), (3)(b) and (4)(c).
6Transitional provisions#
Except for regulation 5 these Regulations do not have effect where—
(a)they relate to additional statutory paternity pay and additional statutory paternity pay has been paid on or after 5th April 2015, or
(b)they relate to ordinary statutory paternity pay and ordinary statutory paternity pay has been paid on or after 5th April 2015.
Contains public sector information licensed under the Open Government Licence v3.0.