The Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015
| Jurisdiction | UK Non-devolved |
| Citation | SI 2015/125 |
| Year | 2015 |
2015No. 125
INCOME TAX
CORPORATION TAX
ELECTRONIC COMMUNICATIONS
The Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015
3rdFebruary2015
5thFebruary2015
These Regulations are made by the Commissioners for Her Majesty's Revenue and Customs in exercise of the powers conferred by sections 132 and 133(2) of the Finance Act 1999( 1), section 684 of the Income Tax (Earnings and Pensions) Act 2003( 2) and sections 62(3), (6) and (7) and 71 of the Finance Act 2004( 3) and now exercisable by them( 4).
Citation and commencement
1.-(1) These regulations may be cited as the Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015.
(2) This regulation and the regulations specified in regulation 5 come into force on 26th February 2015.
(3) The remaining regulations come into force on 5th April 2015.
Amendment of the Statutory Payment Schemes (Electronic Communications) Regulations 2002
2. In the definition of "the statutory payments" in regulation 1(2) of the Statutory Payment Schemes (Electronic Communications) Regulations 2002( 5)-
(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".Amendment of the Income Tax (Pay As You Earn) Regulations 2003
3. In regulation 70(3) of the Income Tax (Pay as You Earn) Regulations 2003( 6)-
(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".Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005
4.-(1) The Income Tax (Construction Industry Scheme) Regulations 2005( 7) 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...To continue reading
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