# The Income Support (General) Regulations 1987, Paragraph 14B: Paternity Leave


(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.
(2) The conditions for the purposes of sub-paragraph (1) are—
(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;
(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.
(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.

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Source: https://www.legislation.gov.uk/uksi/1987/1967/schedule/1B/paragraph/14B (the official version)
Page: https://openlegislation.uk/income-support-general-regulations-1987/schedule-1B/paragraph-14B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.