This section has no associated Explanatory Notes
60(1)Section 660 of the Income Tax (Earnings and Pensions) Act 2003 (taxable benefits: UK benefits) is amended as follows.U.K.
(2)Table A in subsection (1) is amended in accordance with sub-paragraphs (3) to (5).
(3)Before the entry relating to bereavement allowance insert—
“Additional statutory paternity pay | SSCBA 1992 | Section 171ZEA or 171ZEB |
Any provision made for Northern Ireland which corresponds to section 171ZEA or 171ZEB of SSCBA 1992.” |
(4)After the entry relating to jobseeker's allowance insert—
“Ordinary statutory paternity pay | SSCBA 1992 | Section 171ZA or 171ZB |
Any provision made for Northern Ireland which corresponds to section 171ZA or 171ZB of SSCBA 1992.” |
(5)Omit the entry relating to statutory paternity pay.
(6)In subsection (2), for the words from “statutory adoption pay” to “statutory paternity pay” substitute—
“additional statutory paternity pay;
ordinary statutory paternity pay;
statutory adoption pay;
statutory maternity pay;”.
Commencement Information
I1Sch. 1 para. 60 in force at 6.4.2010 by S.I. 2010/495, art. 4(d)