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.