{
  "url": "https://openlegislation.uk/statutory-parental-bereavement-pay-miscellaneous-amendments-regulations-2020/note",
  "json_url": "https://openlegislation.uk/statutory-parental-bereavement-pay-miscellaneous-amendments-regulations-2020/note.json",
  "legislation": "uksi/2020/240",
  "legislation_title": "The Statutory Parental Bereavement Pay (Miscellaneous Amendments) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/statutory-parental-bereavement-pay-miscellaneous-amendments-regulations-2020",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nPart 2, paragraphs 4 and 5 of the Schedule to the Parental Bereavement (Leave and Pay) Act 2018 (“the 2018 Act”) (c. 24) inserted a new Part 12ZD into the Social Security Contributions and Benefits Act 1992 (c. 4). This created an entitlement to statutory parental bereavement pay. The 2018 Act does not apply or extend to Northern Ireland.\nPart 3, paragraph 33 of the Schedule to the 2018 Act provides that sections 132 and 133 of the Finance Act 1999 (c. 16) have effect as if statutory parental bereavement pay were a matter which is under the care and management of the Commissioners for Revenue and Customs.\nThese Regulations make consequential amendments to secondary legislation relating to income tax, to insert references to statutory parental bereavement pay.\nA 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 is the “Parental Bereavement (Leave and Pay) Bill impact assessment” which was published on 14th May 2018. An addendum to the impact assessment was also published on 24th May 2018. Copies of these two documents are available at: https://publications.parliament.uk/pa/bills/lbill/2017-2019/0105/Impact%20Assessment%20-%20Parental%20Bereavement%20-%20amended%20200113.pdf and https://publications.parliament.uk/pa/bills/lbill/2017-2019/0105/18105-impact-assessment-addendum.pdf respectively. Paper copies of both impact assessments can be obtained from the Department for Business, Energy and Industrial Strategy, 1 Victoria Street, Westminster, London SW1H 0ET, and have also been placed in the libraries of both Houses of Parliament.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/240/note",
    "retrieved_at": "2026-10-28T22:32:47.905256+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."
}