{
  "url": "https://openlegislation.uk/income-support-general-regulations-1987/schedule-1B/paragraph-14B",
  "json_url": "https://openlegislation.uk/income-support-general-regulations-1987/schedule-1B/paragraph-14B.json",
  "legislation": "uksi/1987/1967",
  "legislation_title": "The Income Support (General) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/income-support-general-regulations-1987",
  "path": "schedule/1B/paragraph/14B",
  "kind": "paragraph",
  "number": "14B",
  "heading": "Paternity Leave",
  "text": "(1) A person who is entitled to, and is taking, ... paternity leave by virtue of section 80A or 80B of the Employment Rights Act 1996 and who satisfies either or both of the conditions set out in sub-paragraph (2) below.\n(2) The conditions for the purposes of sub-paragraph (1) are—\n(a) he is not entitled to ... statutory paternity pay by virtue of Part 12ZA of the Contributions and Benefits Act, or to any remuneration from his employer in respect of that leave for the period to which his claim for income support relates;\n(b) he is entitled to..., working tax credit, child tax credit payable at a rate higher than the family element, housing benefit or council tax benefit on the day before that leave begins.\n(3) In this paragraph “remuneration” means payment of any kind and “family element” means in a case where any child in respect of whom child tax credit is payable is under the age of one year, the amount specified in regulation 7(3)(a) of the Child Tax Credit Regulations 2002 or in any other case, the amount specified in regulation 7(3)(b) of those Regulations but subject in any case to calculations of those amounts made in accordance with the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1B inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Support (General) (Jobseeker’s Allowance Consequential Amendments) Regulations 1996 (S.I. 1996/206), regs. 1(1), 22, Sch. 1"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 1B para. 14B inserted (8.12.2002) by The Social Security (Paternity and Adoption) Amendment Regulations 2002 (S.I. 2002/2689), regs. 1(1)(b), 2(5)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in Sch. 1B para. 14B omitted (5.4.2015) by virtue of The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), arts. 1(2), 5(5)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 1B para. 14B(1) substituted (1.4.2012) by The Social Security (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/757), regs. 1(4), 3(3)(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 1B para. 14B(2)(a) substituted (1.4.2012) by The Social Security (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/757), regs. 1(4), 3(3)(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 1B para. 14B(2)(b) omitted (8.8.2003) by virtue of The Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) (No. 3) Regulations 2003 (S.I. 2003/1731), regs. 1(1), 2(3)(a)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 1B para. 14B(2)(b) inserted (7.4.2003) by The Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003 (S.I. 2003/455), reg. 1(5)(b), Sch. 1 para. 19(a)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Sch. 1B para. 14B(3) added (7.4.2003) by The Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003 (S.I. 2003/455), reg. 1(5)(b), Sch. 1 para. 19(b)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in Sch. 1B para. 14B(3) added (8.8.2003) by The Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) (No. 3) Regulations 2003 (S.I. 2003/1731), regs. 1(1), 2(3)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1967/schedule/1B/paragraph/14B",
    "retrieved_at": "2026-10-29T16:17:57.034883+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."
}