{
  "url": "https://openlegislation.uk/children-and-families-act-2014/schedule-7/paragraph-45",
  "json_url": "https://openlegislation.uk/children-and-families-act-2014/schedule-7/paragraph-45.json",
  "legislation": "ukpga/2014/6",
  "legislation_title": "Children and Families Act 2014",
  "legislation_url": "https://openlegislation.uk/children-and-families-act-2014",
  "path": "schedule/7/paragraph/45",
  "kind": "paragraph",
  "number": "45",
  "heading": null,
  "text": "(1) Section 8 (decisions by officers of Revenue and Customs) is amended as follows.\n(2) In subsection (1)—\n(a) in paragraph (f), for “ordinary statutory paternity pay, additional statutory paternity pay or” there is substituted “ statutory paternity pay, ”;\n(b) in paragraph (f), after “statutory adoption pay” there is inserted “ or statutory shared parental pay ”;\n(c) in paragraph (g), for “to 12ZB” there is substituted “ to 12ZC ”;\n(d) in paragraph (g), for “ordinary statutory paternity pay, additional statutory paternity pay and” there is substituted “ statutory paternity pay, ”;\n(e) in paragraph (g), after “statutory adoption pay” there is inserted “ and statutory shared parental pay ”;\n(f) in paragraph (ga), for “ordinary statutory paternity pay, additional statutory paternity pay or” there is substituted “ statutory paternity pay, ”;\n(g) in paragraph (ga), after “statutory adoption pay” there is inserted “ or statutory shared parental pay ”.\n(3) In subsection (3)(b)—\n(a) for “ordinary statutory paternity pay, additional statutory paternity pay or” there is substituted “ statutory paternity pay, ”;\n(b) after “statutory adoption pay” there is inserted “ or statutory shared parental pay ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 7 para. 45(1)(2)(b)(c)(e)(g)(3)(b) in force at 1.12.2014 by S.I. 2014/1640, art. 5(2)(p)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 7 para. 45(2)(a)(d)(f)(3)(a) in force at 5.4.2015 by S.I. 2014/1640, art. 7(w) (with art. 16)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/6/schedule/7/paragraph/45",
    "retrieved_at": "2026-10-31T10:30:52.883054+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}