# The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014, Article 12: Tax Credits (Definition and Calculation of Income) Regulations 2002

Extent: E+W+S+N.I.

(1) The Tax Credits (Definition and Calculation of Income) Regulations 2002 are amended as follows.
(2) In regulation 4 (employment income)—
(a) in paragraph (1)(h)—
(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. ”.

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Source: https://www.legislation.gov.uk/uksi/2014/3255/article/12 (the official version)
Page: https://openlegislation.uk/shared-parental-leave-and-statutory-shared-parental-pay-consequential-amendments-to-subordinate-legislation-order-2014/article-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.