# The Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015 S.I. 2015/125 · made 3 February 2015 Section 119 of the Children and Families Act 2014 (c. 6) inserted section 171ZU into the Social Security Contributions and Benefits Act 1992 (c. 4). Section 5(1) of the Work and Families Act (Northern Ireland) 2015 (c. 1) inserted sections 167ZU and 167ZV into the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7). These provisions introduced the right to statutory shared parental pay. Made under: Finance Act 1999 (Section 132, Section 133); Income Tax (Earnings and Pensions) Act 2003 (Section 684); Finance Act 2004 (Section 62, Section 71) PDFs: Printed copy https://openlegislation.uk/statutory-shared-parental-pay-miscellaneous-amendments-regulations-2015/pdf/uksi_20150125_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/statutory-shared-parental-pay-miscellaneous-amendments-regulations-2015/pdf/uksiem_20150125_en.pdf ## Introductory text Income Tax Corporation Tax Electronic Communications Made 3rd February 2015 Laid before the House of Commons 5th February 2015 Coming into force in accordance with regulation 1(2) and (3) These Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by sections 132 and 133(2) of the Finance Act 1999, section 684 of the Income Tax (Earnings and Pensions) Act 2003 and sections 62(3), (6) and (7) and 71 of the Finance Act 2004 and now exercisable by them. ## 1 Citation and commencement (1) These regulations may be cited as the Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015. (2) This regulation and the regulations specified in regulation 5 come into force on 26th February 2015. (3) The remaining regulations come into force on 5th April 2015. ## 2 Amendment of the Statutory Payment Schemes (Electronic Communications) Regulations 2002 In the definition of “the statutory payments” in regulation 1(2) of the Statutory Payment Schemes (Electronic Communications) Regulations 2002— (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”. ## 3 Amendment of the Income Tax (Pay As You Earn) Regulations 2003 In regulation 70(3) of the Income Tax (Pay as You Earn) Regulations 2003— (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”. ## 4 Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005 (1) The Income Tax (Construction Industry Scheme) Regulations 2005 are amended as follows. (2) In regulation 8(3)— (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”. (3) In regulation 56(2)(e)— (a) for “ordinary statutory paternity pay, additional statutory paternity pay” substitute “statutory paternity pay”; (b) before “or statutory adoption pay” insert “, statutory shared parental pay”. (4) In regulation 56(7)— (a) in sub-paragraph (a) omit “ordinary”; (b) omit sub-paragraph (aa); (c) after sub-paragraph (b) insert— “(c) in respect of statutory shared parental pay, regulations 4, 5, 6 and 8 of either the Statutory Shared Parental Pay (Administration) Regulations 2014 or corresponding regulations made under articles 8, 9, 11 and 16(1) of the Employment (Northern Ireland) Order 2002.”. ## 5 Provisions coming into force on 26th February 2015 The provisions coming into force on 26th February 2015 are— (a) this regulation; (b) regulation 2(b); (c) regulation 3(b); (d) regulation 4(1), (2)(b), (3)(b) and (4)(c). ## 6 Transitional provisions Except for regulation 5 these Regulations do not have effect where— (a) they relate to additional statutory paternity pay and additional statutory paternity pay has been paid on or after 5th April 2015, or (b) they relate to ordinary statutory paternity pay and ordinary statutory paternity pay has been paid on or after 5th April 2015. ## Signature Jim Harra Edward Troup Two of the Commissioners for Her Majesty’s Revenue and Customs 3rd February 2015 ## Explanatory note (This note is not part of the Regulations) Section 119 of the Children and Families Act 2014 (c. 6) inserted section 171ZU into the Social Security Contributions and Benefits Act 1992 (c. 4). Section 5(1) of the Work and Families Act (Northern Ireland) 2015 (c. 1) inserted sections 167ZU and 167ZV into the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7). These provisions introduced the right to statutory shared parental pay. Section 125 of the Children and Families Act 2014 and section 7 of the Work and Families Act (Northern Ireland) 2015 removed the right to additional paternity pay. As a consequence of the abolition of additional statutory paternity pay “ordinary statutory paternity pay” is re-named “statutory paternity pay”. These Regulations amend secondary legislation to remove references to ordinary statutory paternity pay and additional statutory paternity pay and insert references to statutory shared parental pay. A tax information and impact note has not been prepared for these Regulations as they are part of a package of legislative measures for which the relevant impact assessment is the “Modern Workplaces: shared parental leave and pay administration consultation impact assessment” which was published in February 2013. A copy of that impact assessment can be obtained from the Department for Business, Innovation and Skills, Labour Markets Directorate, 1 Victoria Street, London SW1H 0ET. Copies have also been placed in the libraries of both Houses of Parliament. --- Source: https://www.legislation.gov.uk/uksi/2015/125 (the official version) Page: https://openlegislation.uk/statutory-shared-parental-pay-miscellaneous-amendments-regulations-2015 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.