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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

The Neonatal Care (Leave and Pay) Act 2023 (c. 20) inserted a new Part 12ZE into the Social Security Contributions and Benefits Act 2002 (c. 4). This created an entitlement to statutory neonatal care pay. The 2023 Act does not apply or extend to Northern Ireland.

Part 3, paragraph 34 of the Schedule to the 2023 Act provides that sections 132 and 133 of the Finance Act 1999 (c. 16) 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.

These Regulations make consequential amendments to secondary legislation relating to income tax, to insert references to statutory neonatal care pay.

A Tax Information and Impact Note has not been prepared for these Regulations as they are part of a package of legislative measures and the relevant impact assessment was published on 23 January 2023. A copy of the document is available at: https://publications.parliament.uk/pa/bills/cbill/58-03/0014/NeonatalCareLeaveandPayIA_Final.pdf.