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)—

(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^f2 or corresponding regulations made under articles 8, 9, 11 and 16(1) of the Employment (Northern Ireland) Order 2002^f3.”.

Annotations

Footnotes

f1: S.I. 2005/2045; relevant amending instruments are S.I. 2008/740 and S.I. 2010/2495.
f2: S.I. 2014/2929.
f3: S.I. 2002/2836 amended by S.I. 2006/1947.