Paragraph 60 I1
(1)
Section 660 of the Income Tax (Earnings and Pensions) Act 2003 (taxable benefits: UK benefits) is amended as follows.
(2)
Table A in subsection (1) is amended in accordance with sub-paragraphs (3) to (5).
(3)
Before the entry relating to bereavement allowance insert—
“
Additional statutory paternity pay SSCBA 1992 Section 171ZEA or 171ZEB Any provision made for Northern Ireland which corresponds to section 171ZEA or 171ZEB of SSCBA 1992. ”
(4)
After the entry relating to jobseeker's allowance insert—
“
Ordinary statutory paternity pay SSCBA 1992 Section 171ZA or 171ZB Any provision made for Northern Ireland which corresponds to section 171ZA or 171ZB of SSCBA 1992. ”
(5)
Omit the entry relating to statutory paternity pay.
(6)
In subsection (2), for the words from “statutory adoption pay” to “statutory paternity pay” substitute—
“additional statutory paternity pay;
ordinary statutory paternity pay;
statutory adoption pay;
statutory maternity pay;”.
Annotations
Commencement
- I1
Sch. 1 para. 60 in force at 6.4.2010 by S.I. 2010/495, art. 4(d)