Valid from 01/12/2014
Income Tax (Earnings and Pensions) Act 2003 (c. 1)E+W
61E+WThe Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
62(1)Section 660 (taxable benefits: UK benefits - Table A) is amended as follows.E+W
(2)In subsection (1), in Table A, the entry relating to additional statutory paternity pay is repealed.
(3)In subsection (1), in Table A, in the entry relating to ordinary statutory paternity pay, in the left hand column, for “Ordinary statutory” there is substituted “ Statutory ”.
(4)In subsection (1), in Table A, after the entry relating to statutory maternity pay there is inserted—
| “Statutory shared parental pay | SSCBA 1992 | Section 171ZU or 171ZV |
| Any provision made for Northern Ireland which corresponds to section 171ZU or 171ZV of SSCBA 1992”. | ||
(5)In subsection (2)—
(a)the entry relating to additional statutory paternity pay is repealed;
(b)in the entry relating to ordinary statutory paternity pay, the word “ordinary” is repealed;
(c)after the entry relating to statutory maternity pay there is inserted— “ statutory shared parental pay; ”.
63(1)Schedule 5 (enterprise management incentives) is amended as follows.E+W
(2)In paragraph 12A (the number of employees requirement), in sub-paragraph (4) (who is an employee), in paragraph (b)(i) (exception relating to certain leave), for “or paternity” there is substituted “ , paternity or shared parental ”.
(3)In paragraph 26 (eligible employees: requirement as to commitment of working time), in sub-paragraph (3) (what is committed time), after “paternity leave” there is inserted “ , shared parental leave ”.