{
  "url": "https://openlegislation.uk/work-and-families-act-2006/schedule-1/paragraph-60",
  "json_url": "https://openlegislation.uk/work-and-families-act-2006/schedule-1/paragraph-60.json",
  "legislation": "ukpga/2006/18",
  "legislation_title": "Work and Families Act 2006",
  "legislation_url": "https://openlegislation.uk/work-and-families-act-2006",
  "path": "schedule/1/paragraph/60",
  "kind": "paragraph",
  "number": "60",
  "heading": null,
  "text": "(1) Section 660 of the Income Tax (Earnings and Pensions) Act 2003 (taxable benefits: UK benefits) is amended as follows.\n(2) Table A in subsection (1) is amended in accordance with sub-paragraphs (3) to (5).\n(3) Before the entry relating to bereavement allowance insert—\n“\nAdditional statutory paternity pay\nSSCBA 1992\nSection 171ZEA or 171ZEB\nAny provision made for Northern Ireland which corresponds to section 171ZEA or 171ZEB of SSCBA 1992.\n”\n(4) After the entry relating to jobseeker's allowance insert—\n“\nOrdinary statutory paternity pay\nSSCBA 1992\nSection 171ZA or 171ZB\nAny provision made for Northern Ireland which corresponds to section 171ZA or 171ZB of SSCBA 1992.\n”\n(5) Omit the entry relating to statutory paternity pay.\n(6) In subsection (2), for the words from “statutory adoption pay” to “statutory paternity pay” substitute—\n“additional statutory paternity pay;\nordinary statutory paternity pay;\nstatutory adoption pay;\nstatutory maternity pay;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 60 in force at 6.4.2010 by S.I. 2010/495, art. 4(d)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/18/schedule/1/paragraph/60",
    "retrieved_at": "2026-10-29T09:14:33.794173+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."
}