SCHEDULES

SCHEDULE 7Statutory rights to leave and pay: further amendments

Income Tax (Earnings and Pensions) Act 2003 (c. 1)

62

I11

Section 660 (taxable benefits: UK benefits - Table A) is amended as follows.

I22

In subsection (1), in Table A, the entry relating to additional statutory paternity pay is repealed.

I23

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 ”.

I14

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)—

I2a

the entry relating to additional statutory paternity pay is repealed;

I2b

in the entry relating to ordinary statutory paternity pay, the word “ordinary” is repealed;

I1c

after the entry relating to statutory maternity pay there is inserted— “ statutory shared parental pay; ”.