Article 12 Tax Credits (Definition and Calculation of Income) Regulations 2002

United Kingdom

I1(1)

The Tax Credits (Definition and Calculation of Income) Regulations 2002^f1 are amended as follows.

(2)

In regulation 4 (employment income)—

(a)

in paragraph (1)(h)—

I2(i)

omit “ordinary”;

(ii)

omit “, additional statutory paternity pay”;

(iii)

for “or adoption pay” substitute “, statutory shared parental pay or adoption pay”.

(3)

In regulation 7 (social security income)—

(a)

in entry 21A in Table 3—

(i)

omit “ordinary”;

(ii)

omit “additional statutory paternity pay”;

(b)

after entry 21A in Table 3 insert—

“21B Statutory shared parental pay under Part 12ZC of the Contributions and Benefits Act. ”.

Annotations

f1: S.I. 2002/2006; amended by S.I. 2010/2494; there are other amending instruments but none is relevant.