The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015

Amendment of Schedule 4

4.—(1) Schedule 4 (provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003) is amended as follows.

(2) In paragraph 7(13)(b)—

(a) in sub-paragraph (vii) omit “ordinary”;

(b) omit sub-paragraph (viia);

(c) at the end of sub-paragraph (viia) omit “and”;

(d) at the end of sub-paragraph (viii) for “.” substitute —

“; and

(ix) any statutory shared parental pay.”.

(3) In paragraph 9—(a) in sub-paragraph (1)(g) omit “ordinary”;

(a) omit sub-paragraph (1)(ga);

(b) at the end of sub-paragraph (1)(ga) omit “and”;

(c) at the end of sub-paragraph (1)(h) for “;” substitute—

“; and

(i) the amount of statutory shared parental pay paid to the employee;”.

(4) In paragraph 11(4)—

(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.”

(5) In paragraph 22—

(a) in sub-paragraph (1)—

(i) in sub-paragraph (da) omit “ordinary”;

(ii) omit sub-paragraph (daa);

(iii) at the end of paragraph (daa) omit “and”,

(iv) at the end of sub-paragraph (db) for “.” substitute—

“; and

(dc) the total amount of statutory shared parental pay paid during the year.”;

(b) in sub-paragraph (2)—

(i) in sub-paragraph (da) omit “ordinary”;

(ii) omit sub-paragraph (daa);

(iii) at the end of sub-paragraph (daa) omit “and”;

(iv) at the end of sub-paragraph (db) for “.” substitute—

“; and

(dc) in respect of statutory shared parental pay paid during the year to all his employees the total of the amounts determined under regulation 5 (deductions from payments to the Commissioners) of the Statutory Shared Parental Pay (Administration) Regulations 2014(1).”.

(1)

S.I. 2014/2929.