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Transitional and saving provisions applicable where Northern Ireland legislation contains provision on additional statutory paternity pay
17.—(1) The amendments made by paragraph 5(2)(a), (3)(a), (4)(a), and (5)(a) of Schedule 7 to the 2014 Act have effect subject to the transitional and saving provisions in paragraph (2).
(2) While Northern Ireland legislation contains provision corresponding to the provision in Part 12ZA of the 1992 Act about additional statutory paternity pay as it had effect before the coming into force of section 125(2) of the 2014 Act (abolition of additional statutory paternity pay)—
(a)the reference in section 182(11A) of the Finance Act 1989() to Part 12ZA of the 1992 Act is to be treated as a reference to that Part as it had effect before the coming into force of section 125(2) of the 2014 Act, and
(b)the references in section 182 of the Finance Act 1989 to “statutory paternity pay” are to be treated as references to “ordinary statutory paternity pay” and “additional statutory paternity pay” and those terms must be construed in accordance with any Northern Ireland legislation which corresponds to Part 12ZA of the 1992 Act, as that Part had effect before the coming into force of section 125(2) of the 2014 Act.
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