Session 2012 - 13
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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

 
 

 
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Revised 26 April 2013