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In subsection (1), in Table A, the entry relating to additional statutory paternity pay is repealed.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the entry relating to additional statutory paternity pay is repealed;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in the entry relating to ordinary statutory paternity pay, the word “ordinary” is repealed;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 ”.