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)

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 20148 or corresponding regulations made under articles 8, 9, 11 and 16(1) of the Employment (Northern Ireland) Order 20029.”.