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In subsection (1), in Table A, the entry relating to additional statutory paternity pay is repealed.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the entry relating to additional statutory paternity pay is repealed;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in the entry relating to ordinary statutory paternity pay, the word “ordinary” is repealed;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