(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) 5In subsection (5) (interpretation: Northern Ireland)—

(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) 10after paragraph (e) there is inserted—

“(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)Income Tax (Earnings and Pensions) Act 2003 (c. 1)

60 15The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.

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paternity pay is repealed.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
20paternity pay, in the left hand column, for “Ordinary statutory” there is
substituted “Statutory”.

(4) In subsection (1), in Table A, after the entry relating to statutory maternity
pay there is inserted—

(5) In subsection (2)—

(a) 30the entry relating to additional statutory paternity pay is repealed;

(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“ordinary” is repealed;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) 35Schedule 5 (enterprise management incentives) is amended as follows.

(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) 40In paragraph 26 (eligible employees: requirement as to commitment of
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)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
and Customs) is amended as follows.

(2) 5In 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.”

10Work and Families Act 2006 (c. 18)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.

67 15In 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)Income Tax Act 2007 (c. 3)

68 The Income Tax Act 2007 is amended as follows.

69 20In 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
25employees 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
30employee), in paragraph (b)(i), for “or paternity” there is substituted “,
paternity or shared parental”.

Welfare Reform Act 2007 (c. 5)Welfare Reform Act 2007 (c. 5)

72 (1) Section 20 of the Welfare Reform Act 2007 (relationship with statutory
payments) is amended as follows.

(2) 35In 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
40is 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”.

(4) In subsection (8) (definitions), the definition of “the additional paternity pay
5period” is repealed.

Pensions Act 2008 (c. 30)Pensions Act 2008 (c. 30)

73 In section 13 of the Pensions Act 2008 (qualifying earnings), in subsection (3)
(meaning of “earnings”)—

(a) in paragraph (d), for “ordinary statutory paternity pay or additional
10statutory 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
Act;”.

15Welfare Reform Act 2012 (c. 5)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.