Regulation 4 Amendment of Schedule 4

(1)

Schedule 4 (provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003) is amended as follows.

(2)

In paragraph 7(13)(b)—

(a)

in sub-paragraph (vii) omit “ordinary”;

(b)

omit sub-paragraph (viia);

(c)

at the end of sub-paragraph (viia) omit “and”;

(d)

at the end of sub-paragraph (viii) for “.” substitute —

“; and

(ix)
any statutory shared parental pay.”.

(3)

In paragraph 9—(a) in sub-paragraph (1)(g) omit “ordinary”;

(a)

omit sub-paragraph (1)(ga);

(b)

at the end of sub-paragraph (1)(ga) omit “and”;

(c)

at the end of sub-paragraph (1)(h) for “;” substitute—

“; and

(i)
the amount of statutory shared parental pay paid to the employee;”.

(4)

In paragraph 11(4)—

(a)

for “ordinary statutory paternity pay, additional statutory paternity pay” substitute “statutory paternity pay”;

(b)

before “ and statutory adoption pay” insert “, statutory shared parental pay.”

(5)

In paragraph 22—

(a)

in sub-paragraph (1)—

(i)

in sub-paragraph (da) omit “ordinary”;

(ii)

omit sub-paragraph (daa);

(iii)

at the end of paragraph (daa) omit “and”,

(iv)

at the end of sub-paragraph (db) for “.” substitute—

“; and

(dc)
the total amount of statutory shared parental pay paid during the year.”;

(b)

in sub-paragraph (2)—

(i)

in sub-paragraph (da) omit “ordinary”;

(ii)

omit sub-paragraph (daa);

(iii)

at the end of sub-paragraph (daa) omit “and”;

(iv)

at the end of sub-paragraph (db) for “.” substitute—

“; and

(dc)
in respect of statutory shared parental pay paid during the year to all his employees the total of the amounts determined under regulation 5 (deductions from payments to the Commissioners) of the Statutory Shared Parental Pay (Administration) Regulations 2014^f1.”.

Annotations

Footnotes

f1: S.I. 2014/2929.