http://www.legislation.gov.uk/ukpga/2002/23/section/35/2003-04-01
Finance Act 2002
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
2002-08-02
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2024-05-31
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2003-04-01
Finance Act 2002
Sch. 16
para. 27(5)
(6)
Finance Act 2008
Sch. 39
para. 48
s. 118(2)
art. 2(2)
art. 10
Part 3Income tax, corporation tax and capital gains tax
Chapter 2Other provisions
Employment income and related matters
35 Statutory paternity pay and statutory adoption pay
In section 150 of the Taxes Act 1988 (allowances and payments charged to income tax under Schedule E), after paragraph (d) insert—
e
payments of statutory paternity pay or statutory adoption pay under Part 12ZA or 12ZB of the Social Security Contributions and Benefits Act 1992 or, in Northern Ireland, under any corresponding legislation in force there.