The Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015

• Citation: S.I. 2015/125
• Sections: 6

Section 1 Citation 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.

Section 2 Amendment 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 2002 —

(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”.

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

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

(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”.

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

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

Section 5 Provisions 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).

Section 6 Transitional 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.