This section has no associated Explanatory Notes
48(1)Sections 132 and 133 of the Finance Act 1999 have effect as if statutory shared parental pay were a matter which is under the care and management of the Commissioners for Revenue and Customs.E+W
(2)In this paragraph “” includes statutory pay under Northern Ireland legislation corresponding to the provisions of Part 12ZC of the Social Security Contributions and Benefits Act 1992.
Commencement Information
I1Sch. 7 para. 48(1) in force at 30.6.2014 by S.I. 2014/1640, art. 3(2)(m)
I2Sch. 7 para. 48(2) in force at 15.3.2015 being the date on which 1992 c. 7, Pt. 12ZC comes into force by virtue of S.R. 2015/86, art. 3(1)(d) by S.I. 2014/1640, art. 8(b)