Regulation 4 Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005

In regulation 56 (application by the Commissioners for Her Majesty’s Revenue and Customs of sums deducted from contract payments)—

(a)

in paragraph (2)(e) for “statutory paternity pay” substitute “ordinary statutory paternity pay, additional statutory paternity pay”,

(b)

in paragraph (7)(a) for statutory paternity pay substitute “ordinary statutory paternity pay”,

(c)

after paragraph (7)(a) insert—

“(aa)
in respect of additional statutory paternity pay, regulations 4, 5, 6 and 8 of either the Additional Statutory Paternity Pay (Birth, Adoption and Adoptions from Overseas) (Administration) Regulations 2010^f1 or the Additional Statutory Paternity Pay (Birth, Adoption and Adoptions from Overseas) (Administration) Regulations (Northern Ireland) 2010^f2;”.

Annotations

Footnotes

f1: S.I. 2010/154.
f2: S.R. 2010/299.