The Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015

Amendment of the Income Tax (Pay As You Earn) Regulations 2003

This section has no associated Explanatory Memorandum

3.  In regulation 70(3) of the Income Tax (Pay as You Earn) Regulations 2003(1)—

(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”.

(1)

S.I. 2003/2682; relevant amending instruments are S.I. 2006/777, 2007/1077, 2008/782, 2010/2496, 2012/822 and 2013/521.