The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2010

Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

3.—(1) Regulation 5(1) (time off in connection with childbirth and adoption) is amended as follows—

(2) In paragraph 1(d) for “statutory paternity pay” substitute “ordinary statutory paternity pay”.

(3) After paragraph (1)(d) insert—

“(da) is paid additional statutory paternity pay,”.

(4) For paragraph (1)(e) substitute—

“(e) is absent from work during an ordinary paternity leave period under sections 80A or 80B of the Employment Rights Act 1996(2) or Articles 112A or 112B of the Employment Rights (Northern Ireland) Order 1996(3),”.

(5) After paragraph (1)(e) insert—

“(ea) is absent from work during an additional paternity leave period under sections 80AA or 80BB of the Employment Rights Act 1996(4) or Articles 112AA or 112BB of the Employment Rights (Northern Ireland) Order 1996(5),”.

(6) In paragraph (2) for “paragraph (3)” substitute “paragraphs (3) and (3A)”.

(7) After paragraph (3) insert—

“(3A) A person shall only be treated as being engaged in qualifying remunerative work by virtue of paragraph (1)(ea) for such period as that person would have been paid additional statutory paternity pay had the conditions of entitlement in Parts 2 or 3 of the Additional Statutory Paternity Pay (General) Regulations 2010(6) or Parts 2 or 3 of the Additional Statutory Paternity Pay (General) Regulations (Northern Ireland) 2010(7) been satisfied.”.

(1)

Regulation 5 was substituted by regulation 5 of S.I. 2003/701.

(2)

1996 c. 18. Sections 80A and 80B were inserted by section 1 of the Employment Act 2002 (c. 22).

(3)

S.I. 1996/1919 (N.I. 16). Articles 112A and 112B were inserted by Article 5 of the Employment (Northern Ireland) Order S.I. 2002/2836 (N.I. 2).

(4)

Sections 80AA and 80BB were inserted by sections 3 and 4, respectively, of the Work and Families Act 2006 (c. 18).

(5)

Articles 112AA and 112BB were inserted by Articles 5 and 6, respectively, of the Work and Families (Northern Ireland) Order S.I. 2006/1947 (N.I. 16).

(6)

S.I. 2010/1056.

(7)

S.R. 2010/300.