27In section 163 (general financial arrangements), in subsection (1) (payments to be made out of the National Insurance Fund), in paragraph (d) (sums falling to be paid etc by HMRC under regulations relating to forms of statutory pay)—
(a)for “ordinary statutory paternity pay or additional statutory paternity pay” there is substituted “statutory paternity pay”;
(b)before the words “, falls to be” there is inserted “or statutory shared parental pay”.