OpenLegislation

Paragraph 34 I1I2

United Kingdom

(1)

Sections 132 and 133 of the Finance Act 1999 have effect as if statutory neonatal care pay were a matter which is under the care and management of the Commissioners for Revenue and Customs.

(2)

In this paragraph “statutory neonatal care pay” includes statutory pay under Northern Ireland legislation corresponding to the provisions of Part 12ZE of the Social Security Contributions and Benefits Act 1992.

Annotations

Commencement

I1

Sch. para. 34 not in force at Royal Assent, see s. 3(3)

I2

Sch. para. 34 in force at 17.1.2025 by S.I. 2025/41, reg. 2