2015 No. 125
The Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015
Made
Laid before the House of Commons
Coming into force in accordance with regulation 1(2) and (3)
These Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by sections 132 and 133(2) of the Finance Act 19991, section 684 of the Income Tax (Earnings and Pensions) Act 20032 and sections 62(3), (6) and (7) and 71 of the Finance Act 20043 and now exercisable by them4.
Citation and commencement1
1
These regulations may be cited as the Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015.
2
This regulation and the regulations specified in regulation 5 come into force on 26th February 2015.
3
The remaining regulations come into force on 5th April 2015.
Amendment of the Statutory Payment Schemes (Electronic Communications) Regulations 20022
In the definition of “the statutory payments” in regulation 1(2) of the Statutory Payment Schemes (Electronic Communications) Regulations 20025—
a
for “ordinary statutory paternity pay, additional statutory paternity pay” substitute “statutory paternity pay”;
b
before “and statutory adoption pay” insert “, statutory shared parental pay”.
Amendment of the Income Tax (Pay As You Earn) Regulations 20033
In regulation 70(3) of the Income Tax (Pay as You Earn) Regulations 20036—
a
for “ordinary statutory paternity pay, additional statutory paternity pay” substitute “statutory paternity pay”;
b
before “and statutory adoption pay” insert “, statutory shared parental pay”.
Amendment of the Income Tax (Construction Industry Scheme) Regulations 20054
1
The Income Tax (Construction Industry Scheme) Regulations 20057 are amended as follows.
2
In regulation 8(3)—
a
for “ordinary statutory paternity pay, additional statutory paternity pay” substitute “statutory paternity pay”;
b
before “and statutory adoption pay” insert “, statutory shared parental pay”.
3
In regulation 56(2)(e)—
a
for “ordinary statutory paternity pay, additional statutory paternity pay” substitute “statutory paternity pay”;
b
before “or statutory adoption pay” insert “, statutory shared parental pay”.
4
In regulation 56(7)—
a
in sub-paragraph (a) omit “ordinary”;
b
omit sub-paragraph (aa);
c
Provisions coming into force on 26th February 20155
The provisions coming into force on 26th February 2015 are—
a
this regulation;
b
regulation 2(b);
c
regulation 3(b);
d
regulation 4(1), (2)(b), (3)(b) and (4)(c).
Transitional provisions6
Except for regulation 5 these Regulations do not have effect where—
a
they relate to additional statutory paternity pay and additional statutory paternity pay has been paid on or after 5th April 2015, or
b
they relate to ordinary statutory paternity pay and ordinary statutory paternity pay has been paid on or after 5th April 2015.
(This note is not part of the Regulations)