# Children and Families Act 2014, Paragraph 48


(1) Sections 132 and 133 of the Finance Act 1999 have effect as if statutory shared parental pay were a matter which is under the care and management of the Commissioners for Revenue and Customs.
(2) In this paragraph “statutory shared parental pay” includes statutory pay under Northern Ireland legislation corresponding to the provisions of Part 12ZC of the Social Security Contributions and Benefits Act 1992.

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Source: https://www.legislation.gov.uk/ukpga/2014/6/schedule/7/paragraph/48 (the official version)
Page: https://openlegislation.uk/children-and-families-act-2014/schedule-7/paragraph-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.