Amendment of Schedule 44

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 201410.