The Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015

Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005

4.—(1) The Income Tax (Construction Industry Scheme) Regulations 2005(1) 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) after sub-paragraph (b) insert—

“(c) in respect of statutory shared parental pay, regulations 4, 5, 6 and 8 of either the Statutory Shared Parental Pay (Administration) Regulations 2014(2) or corresponding regulations made under articles 8, 9, 11 and 16(1) of the Employment (Northern Ireland) Order 2002(3).”.

(1)

S.I. 2005/2045; relevant amending instruments are S.I. 2008/740 and S.I. 2010/2495.

(2)

S.I. 2014/2929.

(3)

S.I. 2002/2836 amended by S.I. 2006/1947.