|
| |
|
(i) | for “ordinary statutory paternity pay, additional statutory |
| |
paternity pay or” there is substituted “statutory paternity |
| |
| |
(ii) | after “statutory adoption pay” there is inserted “or statutory |
| |
| 5 |
(4) | In subsection (3) (payments treated as qualifying for small employers’ |
| |
| |
(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 |
| |
| |
(a) | the period for which the payment of statutory |
| |
| 15 |
(b) | the payee’s adoption pay period, or |
| |
(c) | the period for which the payment of statutory shared |
| |
| |
| 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 |
| |
(3) | In subsection (2) (further provision as to regulations)— |
| |
| |
(i) | for “ordinary statutory paternity pay, additional statutory |
| |
paternity pay and” there is substituted “statutory paternity |
| 30 |
| |
(ii) | after “statutory adoption pay” there is inserted “and |
| |
statutory shared parental pay”; |
| |
| |
(i) | for “ordinary statutory paternity pay, additional statutory |
| 35 |
paternity pay and” there is substituted “statutory paternity |
| |
| |
(ii) | after “statutory adoption pay” there is inserted “and |
| |
statutory shared parental pay”; |
| |
| 40 |
(i) | for “ordinary statutory paternity pay, additional statutory |
| |
paternity pay and” there is substituted “statutory paternity |
| |
| |
(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)— |
| |
|
| |
|
| |
|
(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 |
| |
| |
(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 |
| |
| 10 |
53 | In section 11 (penalties for failure to comply), in subsection (6) (failures to |
| |
| |
(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 |
| |
54 (1) | Section 12 (penalties for fraud or negligence) is amended as follows. |
| |
(2) | In subsection (1) (incorrect statement or declaration: ordinary statutory |
| |
| |
(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 |
| |
| 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 |
| |
56 (1) | Section 14 (supply of information held by the Secretary of State) is amended |
| |
| |
| |
(a) | for “ordinary statutory paternity pay, additional statutory paternity |
| 45 |
pay or” there is substituted “statutory paternity pay,”; |
| |
|
| |
|
| |
|
(b) | after “statutory adoption pay” there is inserted “or statutory shared |
| |
| |
| |
(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 |
| |
| |
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 |
| |
| 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 |
| |
| |
(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 |
| |
| |
58 | In section 55 (short title etc), in subsection (8) (references to Great Britain |
| |
statutory pay to include statutory pay under corresponding Northern |
| 20 |
| |
(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 |
| |
| 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 |
| |
| |
(2) | In subsection (1) (general Revenue functions)— |
| 30 |
(a) | in paragraph (g) (ordinary statutory paternity pay), the word |
| |
| |
(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 |
| |
| 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 |
| |
| |
(4) | In subsection (5) (interpretation: Northern Ireland)— |
| 45 |
|
| |
|
| |
|
(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 |
| |
(4) | In subsection (1), in Table A, after the entry relating to statutory maternity |
| |
| |
| | | | | | | | | | | | | 20 | | | | Any provision made for Northern Ireland which |
| | | | | | corresponds to section 171ZU or 171ZV of SSCBA |
| | | | | | | | |
|
| |
(a) | the entry relating to additional statutory paternity pay is repealed; |
| 25 |
(b) | in the entry relating to ordinary statutory paternity pay, the word |
| |
| |
(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 |
| |
| |
(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. |
| |
|
| |
|
| |
|
(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 |
| |
| |
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 |
|
| |
|
| |
|
(4) | In subsection (8) (definitions), the definition of “the additional paternity pay |
| |
| |
Pensions Act 2008 (c. 30) |
| |
73 | In section 13 of the Pensions Act 2008 (qualifying earnings), in subsection (3) |
| |
| 5 |
(a) | in paragraph (d), for “ordinary statutory paternity pay or additional |
| |
statutory paternity pay” there is substituted “statutory paternity |
| |
| |
(b) | after paragraph (e) there is inserted— |
| |
“(ea) | statutory shared parental pay under Part 12ZC of that |
| 10 |
| |
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 |
|
| |
|