Regulation 4 Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005

(1)

The Income Tax (Construction Industry Scheme) Regulations 2005^f1 are amended as follows.

(2)

In regulation 8(3), for “and statutory adoption pay” substitute “, statutory adoption pay and statutory parental bereavement pay”.

(3)

In regulation 56(2)(e), for “or statutory adoption pay” substitute “, statutory adoption pay or statutory parental bereavement pay”.

(4)

In regulation 56(7),

(a)

after sub-paragraph (c) insert—

“;

(d)
in respect of statutory parental bereavement pay, regulations 4, 5, 6 and 8 of the Statutory Parental Bereavement Pay (Administration) Regulations 2020^f2.”.

Annotations

Footnotes

f1: S.I. 2005/2045; relevantly amended by S.I. 2015/125.
f2: S.I. 2020/246.