{
  "url": "https://openlegislation.uk/shared-parental-leave-and-statutory-shared-parental-pay-consequential-amendments-to-subordinate-legislation-order-2014/article-12",
  "json_url": "https://openlegislation.uk/shared-parental-leave-and-statutory-shared-parental-pay-consequential-amendments-to-subordinate-legislation-order-2014/article-12.json",
  "legislation": "uksi/2014/3255",
  "legislation_title": "The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014",
  "legislation_url": "https://openlegislation.uk/shared-parental-leave-and-statutory-shared-parental-pay-consequential-amendments-to-subordinate-legislation-order-2014",
  "path": "article/12",
  "kind": "article",
  "number": "12",
  "heading": "Tax Credits (Definition and Calculation of Income) Regulations 2002",
  "text": "(1) The Tax Credits (Definition and Calculation of Income) Regulations 2002 are amended as follows.\n(2) In regulation 4 (employment income)—\n(a) in paragraph (1)(h)—\n(i) omit “ordinary”;\n(ii) omit “, additional statutory paternity pay”;\n(iii) for “or adoption pay” substitute “, statutory shared parental pay or adoption pay”.\n(3) In regulation 7 (social security income)—\n(a) in entry 21A in Table 3—\n(i) omit “ordinary”;\n(ii) omit “additional statutory paternity pay”;\n(b) after entry 21A in Table 3 insert—\n“21B Statutory shared parental pay under Part 12ZC of the Contributions and Benefits Act. ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 12(1)(2)(a)(iii)(3)(b) in force at 31.12.2014, see art. 1(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Art. 12(2)(a)(i)(ii)(3)(a) in force at 5.4.2015, see art. 1(3)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2002/2006; amended by S.I. 2010/2494; there are other amending instruments but none is relevant."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/3255/article/12",
    "retrieved_at": "2026-10-28T23:54:09.068510+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}