SCHEDULES

SCHEDULE 7Statutory rights to leave and pay: further amendments

Employment Act 2002 (c. 22)

51

I11

Section 7 (funding of employers' liabilities as regards certain statutory pay) is amended as follows.

2

In subsection (1) (power to make regulations regarding the funding of statutory pay by Her Majesty's Revenue and Customs)—

I2a

for “ordinary statutory paternity pay, additional statutory paternity pay and” there is substituted “ statutory paternity pay, ”;

I1b

after “statutory adoption pay” there is inserted “ and statutory shared parental pay ”.

3

In subsection (2) (recovery relating to small employers' relief)—

a

in paragraph (a)—

I2i

for “ordinary statutory paternity pay, additional statutory paternity pay or” there is substituted “ statutory paternity pay, ”;

I1ii

after “statutory adoption pay” there is inserted “ or statutory shared parental pay ”;

b

in paragraph (b)—

I2i

for “ordinary statutory paternity pay, additional statutory paternity pay or” there is substituted “ statutory paternity pay, ”;

I1ii

after “statutory adoption pay” there is inserted “ or statutory shared parental pay ”.

4

In subsection (3) (payments treated as qualifying for small employers' relief)—

I2a

for “ordinary statutory paternity pay, additional statutory paternity pay or” there is substituted “ statutory paternity pay, ”;

I1b

after “statutory adoption pay”, in the first place it occurs, there is inserted “ or statutory shared parental pay ”;

I1c

for the words from “treating the period” to the end there is substituted “treating—

a

the period for which the payment of statutory paternity pay is made,

b

the payee's adoption pay period, or

c

the period for which the payment of statutory shared parental pay is made,

as the maternity pay period.