The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 No. 3255

Tax Credits (Definition and Calculation of Income) Regulations 2002 U.K.

12.—(1) The Tax Credits (Definition and Calculation of Income) Regulations 2002(1) are amended as follows.

(2) In regulation 4 (employment income)—

(a) in paragraph (1)(h)—

(i) omit “ordinary”;

(ii) omit “, additional statutory paternity pay”;

(iii) for “or adoption pay” substitute “, statutory shared parental pay or adoption pay”.

(3) In regulation 7 (social security income)—

(a) in entry 21A in Table 3—

(i) omit “ordinary”;

(ii) omit “additional statutory paternity pay”;

(b) after entry 21A in Table 3 insert—

“21B Statutory shared parental pay under Part 12ZC of the Contributions and Benefits Act. ”.

Commencement Information

I1 Art. 12(1)(2)(a)(iii)(3)(b) in force at 31.12.2014, see art. 1(2)

I2 Art. 12(2)(a)(i)(ii)(3)(a) in force at 5.4.2015, see art. 1(3)

(1)

S.I. 2002/2006; amended by S.I. 2010/2494; there are other amending instruments but none is relevant.