SCHEDULES
SCHEDULE 7Statutory rights to leave and pay: further amendments
Income Tax (Earnings and Pensions) Act 2003 (c. 1)
I161
The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
62
I21
Section 660 (taxable benefits: UK benefits - Table A) is amended as follows.
I42
In subsection (1), in Table A, the entry relating to additional statutory paternity pay is repealed.
I43
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
”
.
I24
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)—
I4a
the entry relating to additional statutory paternity pay is repealed;
I4b
in the entry relating to ordinary statutory paternity pay, the word “ordinary” is repealed;
I2c
after the entry relating to statutory maternity pay there is inserted— “
statutory shared parental pay;
”
.
I363
1
Schedule 5 (enterprise management incentives) is amended as follows.
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
”
.