Regulation 12 Application for the determination of any issue arising as to, or in connection with, entitlement to statutory shared parental pay

An application for the determination of any issue arising as to, or in connection with, entitlement to statutory shared parental pay may be submitted to an officer of Revenue and Customs by the employee concerned.

Such an issue shall be decided by an officer of Revenue and Customs only on the basis of such an application or on their own initiative.