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The Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015

S.I. 2015/125 · Made 3 February 2015

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

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 1999f1, section 684 of the Income Tax (Earnings and Pensions) Act 2003f2 and sections 62(3), (6) and (7) and 71 of the Finance Act 2004f3 and now exercisable by themf4.

Annotations to the whole text

Footnotes

f1

1999 c.16. Paragraph 48 of Schedule 7 to the Children and Families Act 2014 (c.6) provides that section 132 and 133 of the Finance Act 1999 shall have effect as if statutory shared parental pay were under the care and management of the Commissioners for Her Majesty’s Revenue and Customs. For these purposes “statutory shared parental pay” includes statutory pay under Northern Ireland legislation corresponding to the provisions of Part 12ZC of the Social Security Contributions and Benefits Act 1992 (c.4).

f2

2003 c. 1. Section 684(1) was amended by paragraph 102(2) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11).

f3

2004 c.12. Section 71 was amended by paragraph 570 of Schedule 1 and Part 1 of Schedule 3 to the Corporation Tax Act 2009 (c. 4).

f4

The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50(1) of that Act provides that a reference to the Commissioners of Inland Revenue, however expressed, shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs

Contents

  1. 1Citation and commencement
  2. 2Amendment of the Statutory Payment Schemes (Electronic Communications) Regulations 2002
  3. 3Amendment of the Income Tax (Pay As You Earn) Regulations 2003
  4. 4Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005
  5. 5Provisions coming into force on 26th February 2015
  6. 6Transitional provisions
  7. Signature
  8. Explanatory note

1Citation 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.

2Amendment 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 2002f1—

(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”.

3Amendment of the Income Tax (Pay As You Earn) Regulations 2003

In regulation 70(3) of the Income Tax (Pay as You Earn) Regulations 2003f1—

(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”.

4Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005

(1)

The Income Tax (Construction Industry Scheme) Regulations 2005f1 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 2014f2 or corresponding regulations made under articles 8, 9, 11 and 16(1) of the Employment (Northern Ireland) Order 2002f3.”.

5Provisions 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).

6Transitional 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.