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.