# The Income Tax (Construction Industry Scheme) (Amendment) (Northern Ireland) Regulations 2022, Note: Explanatory note


(This note is not part of the Regulations)
Section 2 of the Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5) (“the 2022 Act”) inserted a new Part 12ZD into the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7). This created an entitlement to statutory parental bereavement pay in Northern Ireland.
These Regulations make consequential amendments to the Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045) to include reference to statutory parental bereavement pay payable in Northern Ireland to bring Northern Ireland in line with Great Britain.
A Tax Information and Impact Note has not been prepared for these Regulations as they are part of a package of legislative measures and the relevant impact assessments are “Parental Bereavement Leave and Pay Regulatory Impact Assessment” and “Rural Needs Impact Assessment” which were published on June 2020. A copy of both impact assessments is available at: https://www.economy-ni.gov.uk/consultations/parental-bereavement-leave-and-pay. A paper copy of the impact assessments can be obtained by e-mailing pblpconsultation@economy-ni.gov.uk.

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Source: https://www.legislation.gov.uk/uksi/2022/385/note (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-northern-ireland-regulations-2022/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.