Working Tax Credit (Entitlement and Maximum Rate) Regulations 200211
I11
Regulation 5 (time off in connection with childbirth and adoption) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 200211 is amended as follows.
2
In paragraph (1)—
I2a
in sub-paragraph (d) omit “ordinary”;
I2b
omit sub-paragraph (da);
I2c
in sub-paragraph (e) for “an ordinary” substitute “a”;
I2d
in sub-paragraph (ea) omit “sections 80AA or 80BB of the Employment Rights Act 1996 or”;
I1e
after sub-paragraph (ga) insert—
h
is paid statutory shared parental pay,
i
is absent from work during a period of shared parental leave under section 75E or 75G of the Employment Rights Act 1996.
I23
In paragraph (3A) omit “Parts 2 or 3 of the Additional Statutory Paternity Pay (General) Regulations 2010 or”.
I14
After paragraph (3A) insert—
3B
A person shall only be treated as being engaged in qualifying remunerative work by virtue of paragraph (1)(i) for such period as that person would have been paid statutory shared parental pay had the conditions of entitlement in Parts 2 or 3 of the Statutory Shared Parental Pay (General) Regulations 2014 been satisfied.