51(1)Section 7 (funding of employers' liabilities as regards certain statutory pay) is amended as follows.E+W
(2)In subsection (1) (power to make regulations regarding the funding of statutory pay by Her Majesty's Revenue and Customs)—
(a)for “ordinary statutory paternity pay, additional statutory paternity pay and” there is substituted “ statutory paternity pay, ”;
(b)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)—
(i)for “ordinary statutory paternity pay, additional statutory paternity pay or” there is substituted “ statutory paternity pay, ”;
(ii)after “statutory adoption pay” there is inserted “ or statutory shared parental pay ”;
(b)in paragraph (b)—
(i)for “ordinary statutory paternity pay, additional statutory paternity pay or” there is substituted “ statutory paternity pay, ”;
(ii)after “statutory adoption pay” there is inserted “ or statutory shared parental pay ”.
(4)In subsection (3) (payments treated as qualifying for small employers' relief)—
(a)for “ordinary statutory paternity pay, additional statutory paternity pay or” there is substituted “ statutory paternity pay, ”;
(b)after “statutory adoption pay”, in the first place it occurs, there is inserted “ or statutory shared parental pay ”;
(c)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.”
Commencement Information
I1Sch. 7 para. 51(1)(2)(b)(3)(a)(ii)(b)(ii)(4)(b)(c) in force at 30.6.2014 by S.I. 2014/1640, art. 3(2)(o) (with art. 9)
I2Sch. 7 para. 51(2)(a)(i)(b)(i)(4)(a) in force at 5.4.2015 by S.I. 2014/1640, art. 7(z) (with art. 16)