# The Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015, Introduction: 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.

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Source: https://www.legislation.gov.uk/uksi/2015/125/introduction (the official version)
Page: https://openlegislation.uk/statutory-shared-parental-pay-miscellaneous-amendments-regulations-2015/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.