Children and Families Bill

Session 2012 - 13
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Other Bills before Parliament

Children and Families Bill

Children and Families Bill
Schedule 7 — Statutory rights to leave and pay: further amendments
196

(i)
for “ordinary statutory paternity pay, additional statutory
paternity pay or” there is substituted “statutory paternity
pay,”;
(ii)
after “statutory adoption pay” there is inserted “or statutory
shared parental pay”.
5
      (4)
In subsection (3) (payments treated as qualifying for small employers’
relief)—
(a)
for “ordinary statutory paternity pay, additional statutory paternity
pay or” there is substituted “statutory paternity pay,”;
(b)
after “statutory adoption pay”, in the first place it occurs, there is
10
inserted “or statutory shared parental pay”;
(c)
for the words from “treating the period” to the end there is
substituted “treating—
(a)
the period for which the payment of statutory
paternity pay is made,
15
(b)
the payee’s adoption pay period, or
(c)
the period for which the payment of statutory shared
parental pay is made,

as the maternity pay period.”
51    (1)
Section 8 (regulations about payment) is amended as follows.
20
      (2)
In subsection (1) (power to make regulations with respect to payment by
employers of statutory pay)—
(a)
for “ordinary statutory paternity pay, additional statutory paternity
pay and” there is substituted “statutory paternity pay,”;
(b)
after “statutory adoption pay” there is inserted “and statutory shared
25
parental pay”.
      (3)
In subsection (2) (further provision as to regulations)—
(a)
in paragraph (a)—
(i)
for “ordinary statutory paternity pay, additional statutory
paternity pay and” there is substituted “statutory paternity
30
pay,”;
(ii)
after “statutory adoption pay” there is inserted “and
statutory shared parental pay”;
(b)
in paragraph (b)—
(i)
for “ordinary statutory paternity pay, additional statutory
35
paternity pay and” there is substituted “statutory paternity
pay,”;
(ii)
after “statutory adoption pay” there is inserted “and
statutory shared parental pay”;
(c)
in paragraph (d)—
40
(i)
for “ordinary statutory paternity pay, additional statutory
paternity pay and” there is substituted “statutory paternity
pay,”;
(ii)
after “statutory adoption pay” there is inserted “and
statutory shared parental pay”.
45
52    (1)
Section 10 (powers to require information) is amended as follows.
      (2)
In subsection (1) (power to make regulations requiring the production of
information or documents)—

Children and Families Bill
Schedule 7 — Statutory rights to leave and pay: further amendments
197

(a)
for “ordinary statutory paternity pay, additional statutory paternity
pay or” there is substituted “statutory paternity pay,”;
(b)
after “statutory adoption pay” there is inserted “or statutory shared
parental pay”.
      (3)
In subsection (2) (persons who may be specified as liable to produce
5
information or documents), in paragraph (a)—
(a)
for “ordinary statutory paternity pay, additional statutory paternity
pay or” there is substituted “statutory paternity pay,”;
(b)
after “statutory adoption pay” there is inserted “or statutory shared
parental pay”.
10
53
In section 11 (penalties for failure to comply), in subsection (6) (failures to
make payments)—
(a)
for “ordinary statutory paternity pay, additional statutory paternity
pay or” there is substituted “statutory paternity pay,”;
(b)
after “statutory adoption pay” there is inserted “or statutory shared
15
parental pay”.
54    (1)
Section 12 (penalties for fraud or negligence) is amended as follows.
      (2)
In subsection (1) (incorrect statement or declaration: ordinary statutory
paternity pay)—
(a)
in paragraph (a), the word “ordinary” is repealed;
20
(b)
in paragraph (b), the word “ordinary” is repealed.
      (3)
In subsection (2) (incorrect statement or declaration: statutory adoption pay
or additional statutory paternity pay)—
(a)
in paragraph (a), for “additional statutory paternity pay” there is
substituted “statutory shared parental pay”;
25
(b)
in paragraph (b), for “additional statutory paternity pay” there is
substituted “statutory shared parental pay”.
      (4)
In subsection (3) (incorrect payment: ordinary statutory paternity pay), the
word “ordinary” is repealed.
      (5)
In subsection (4) (incorrect payment: statutory adoption pay or additional
30
statutory paternity pay), for “additional statutory paternity pay” there is
substituted “statutory shared parental pay”.
      (6)
In subsection (5) (fraudulently or negligently providing incorrect
information or receiving incorrect payments), the word “ordinary” is
repealed.
35
55
In section 13 (supply of information held by Her Majesty’s Revenue and
Customs), in subsection (1)—
(a)
for “ordinary statutory paternity pay, additional statutory paternity
pay or” there is substituted “statutory paternity pay,”;
(b)
after “statutory adoption pay” there is inserted “or statutory shared
40
parental pay”.
56    (1)
Section 14 (supply of information held by the Secretary of State) is amended
as follows.
      (2)
In subsection (1)—
(a)
for “ordinary statutory paternity pay, additional statutory paternity
45
pay or” there is substituted “statutory paternity pay,”;

Children and Families Bill
Schedule 7 — Statutory rights to leave and pay: further amendments
198

(b)
after “statutory adoption pay” there is inserted “or statutory shared
parental pay”.
      (3)
In subsection (2)—
(a)
for “ordinary statutory paternity pay, additional statutory paternity
pay or” there is substituted “statutory paternity pay,”;
5
(b)
after “statutory adoption pay” there is inserted “or statutory shared
parental pay”.
57
In section 15 (use of information by Her Majesty’s Revenue and Customs),
in subsection (2) (functions for the purposes of which information may be
used)—
10
(a)
in paragraph (a) (functions relating to ordinary statutory paternity
pay), the word “ordinary” is repealed;
(b)
paragraph (aa) (functions relating to additional statutory paternity
pay) is repealed;
(c)
the “and” following paragraph (b) is repealed;
15
(d)
after paragraph (b) there is inserted—
“(ba)
their functions in relation to statutory shared parental
pay; and”.
58
In section 55 (short title etc), in subsection (8) (references to Great Britain
statutory pay to include statutory pay under corresponding Northern
20
Ireland legislation)—
(a)
for “ordinary statutory paternity pay, additional statutory paternity
pay or” there is substituted “statutory paternity pay,”;
(b)
after “statutory adoption pay” there is inserted “or statutory shared
parental pay”;
25
(c)
for “or Part 12ZB” there is substituted “, Part 12ZB or Part 12ZC”.
Proceeds of Crime Act 2002 (c. 29)
59    (1)
Section 323 of the Proceeds of Crime Act 2002 (Revenue functions) is
amended as follows.
      (2)
In subsection (1) (general Revenue functions)—
30
(a)
in paragraph (g) (ordinary statutory paternity pay), the word
“ordinary” is repealed;
(b)
paragraph (ga) (additional statutory paternity pay) is repealed;
(c)
after paragraph (h) there is inserted—
“(ha)
statutory shared parental pay;”.
35
      (3)
In subsection (4) (interpretation: Great Britain)—
(a)
in paragraph (d), for ““ordinary statutory paternity pay”” there is
substituted ““statutory paternity pay””;
(b)
paragraph (da) (meaning of “additional statutory paternity pay”) is
repealed;
40
(c)
after paragraph (e) there is inserted—
“(ea)
“statutory shared parental pay” must be construed in
accordance with sections 171ZU and 171ZV of that
Act;”.
      (4)
In subsection (5) (interpretation: Northern Ireland)—
45

Children and Families Bill
Schedule 7 — Statutory rights to leave and pay: further amendments
199

(a)
in paragraph (d) (construction of “ordinary statutory paternity pay”
and “additional statutory paternity pay”), for ““ordinary statutory
paternity pay” and “additional statutory paternity pay”” there is
substituted ““statutory paternity pay””;
(b)
after paragraph (e) there is inserted—
5
“(ea)
“statutory shared parental pay” must be construed in
accordance with any Northern Ireland legislation
which corresponds to Part 12ZC of that Act;”.
Income Tax (Earnings and Pensions) Act 2003 (c. 1)
60
The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
10
61    (1)
Section 660 (taxable benefits: UK benefits - Table A) is amended as follows.
      (2)
In subsection (1), in Table A, the entry relating to additional statutory
paternity pay is repealed.
      (3)
In subsection (1), in Table A, in the entry relating to ordinary statutory
paternity pay, in the left hand column, for “Ordinary statutory” there is
15
substituted “Statutory”.
      (4)
In subsection (1), in Table A, after the entry relating to statutory maternity
pay there is inserted—

“Statutory shared
SSCBA 1992
Section 171ZU or 171ZV

parental pay

20

Any provision made for Northern Ireland which

corresponds to section 171ZU or 171ZV of SSCBA

1992”.

      (5)
In subsection (2)—
(a)
the entry relating to additional statutory paternity pay is repealed;
25
(b)
in the entry relating to ordinary statutory paternity pay, the word
“ordinary” is repealed;
(c)
after the entry relating to statutory maternity pay there is inserted—
“statutory shared parental pay;”.
62    (1)
Schedule 5 (enterprise management incentives) is amended as follows.
30
      (2)
In paragraph 12A (the number of employees requirement), in sub-
paragraph (4) (who is an employee), in paragraph (b)(i) (exception relating
to certain leave), for “or paternity” there is substituted “, paternity or shared
parental”.
      (3)
In paragraph 26 (eligible employees: requirement as to commitment of
35
working time), in sub-paragraph (3) (what is committed time), after
“paternity leave” there is inserted “, shared parental leave”.
Commissioners for Revenue and Customs Act 2005 (c. 11)
63    (1)
Schedule 1 to the Commissioners for Revenue and Customs Act 2005
(former Inland Revenue matters where functions vest in officers of Revenue
40
and Customs) is amended as follows.

Children and Families Bill
Schedule 7 — Statutory rights to leave and pay: further amendments
200

      (2)
In paragraph 26 (ordinary statutory paternity pay), for “Ordinary statutory”
there is substituted “Statutory”.
      (3)
Paragraph 26A (additional statutory paternity pay) is repealed.
      (4)
After paragraph 26A there is inserted—
“26B. Statutory shared parental pay.”
5
Work and Families Act 2006 (c. 18)
64
The Work and Families Act 2006 is amended as follows.
65
Sections 3 to 10 (additional paternity leave and additional statutory
paternity pay) are repealed.
66
Section 11(2) (treatment of references to statutory paternity pay) is repealed.
10
67
In Schedule 1 (leave and pay related to birth or adoption: further
amendments), paragraphs 1(4), 11, 17, 19, 22, 38(3), 49 and 57(b) are
repealed.
Income Tax Act 2007 (c. 3)
68
The Income Tax Act 2007 is amended as follows.
15
69
In section 186A (enterprise investment schemes: the number of employees
requirement for an issuing company), in subsection (4) (who is an
employee), in paragraph (b)(i) (exception relating to certain leave), for “or
paternity” there is substituted “, paternity or shared parental”.
70
In section 257DJ (seed enterprise investment schemes: the number of
20
employees requirement for an issuing company), in subsection (4) (who is an
employee), in paragraph (b)(i), for “or paternity” there is substituted “,
paternity or shared parental”.
71
In section 297A (venture capital trusts: the number of employees
requirement for a qualifying holding), in subsection (4) (who is an
25
employee), in paragraph (b)(i), for “or paternity” there is substituted “,
paternity or shared parental”.
Welfare Reform Act 2007 (c. 5)
72    (1)
Section 20 of the Welfare Reform Act 2007 (relationship with statutory
payments) is amended as follows.
30
      (2)
In subsection (6) (no entitlement to an employment and support allowance
during an additional paternity pay period)—
(a)
for “additional statutory paternity pay” there is substituted
“statutory shared parental pay”;
(b)
for “a day that falls within the additional paternity pay period” there
35
is substituted “a day that falls within a period in respect of which
statutory shared parental pay is payable”.
      (3)
In subsection (7) (regulations providing for exceptions to subsection (6)), in
paragraph (a), for “additional statutory paternity pay for a period” there is
substituted “statutory shared parental pay for a period”.
40

Children and Families Bill
Schedule 7 — Statutory rights to leave and pay: further amendments
201

      (4)
In subsection (8) (definitions), the definition of “the additional paternity pay
period” is repealed.
Pensions Act 2008 (c. 30)
73
In section 13 of the Pensions Act 2008 (qualifying earnings), in subsection (3)
(meaning of “earnings”)—
5
(a)
in paragraph (d), for “ordinary statutory paternity pay or additional
statutory paternity pay” there is substituted “statutory paternity
pay”;
(b)
after paragraph (e) there is inserted—
“(ea)
statutory shared parental pay under Part 12ZC of that
10
Act;”.
Welfare Reform Act 2012 (c. 5)
74
In the Welfare Reform Act 2012, in section 63 (entitlement to be in
employment as condition for receiving maternity allowance or statutory
pay), subsections (6) and (7) are repealed.
15