{
  "url": "https://openlegislation.uk/statutory-shared-parental-pay-miscellaneous-amendments-regulations-2015/regulation-4",
  "json_url": "https://openlegislation.uk/statutory-shared-parental-pay-miscellaneous-amendments-regulations-2015/regulation-4.json",
  "legislation": "uksi/2015/125",
  "legislation_title": "The Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/statutory-shared-parental-pay-miscellaneous-amendments-regulations-2015",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005",
  "text": "(1) The Income Tax (Construction Industry Scheme) Regulations 2005 are amended as follows.\n(2) In regulation 8(3)—\n(a) for “ordinary statutory paternity pay, additional statutory paternity pay” substitute “statutory paternity pay”;\n(b) before “and statutory adoption pay” insert “, statutory shared parental pay”.\n(3) In regulation 56(2)(e)—\n(a) for “ordinary statutory paternity pay, additional statutory paternity pay” substitute “statutory paternity pay”;\n(b) before “or statutory adoption pay” insert “, statutory shared parental pay”.\n(4) In regulation 56(7)—\n(a) in sub-paragraph (a) omit “ordinary”;\n(b) omit sub-paragraph (aa);\n(c) after sub-paragraph (b) insert—\n“(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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2005/2045; relevant amending instruments are S.I. 2008/740 and S.I. 2010/2495."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2014/2929."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 2002/2836 amended by S.I. 2006/1947."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/125/regulation/4",
    "retrieved_at": "2026-10-28T23:49:05.307714+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}