Citation and commencement
1.—(1) These Regulations may be cited as the Social Security Contributions (Decisions and Appeals) (Amendment) Regulations 2015.
(2) This regulation and regulation 2(b) come into force on 5th March 2015.
(3) Regulations 2(a) and 3 come into force on 5th April 2015.
Social Security Contributions (Decisions and Appeals) Regulations 1999
2. Regulations 3(3), 4(1)(a), 11(7) and 12(2)(b) of the Social Security Contributions (Decisions and Appeals) Regulations 1999(1) are amended as follows—
(a)for “ordinary statutory paternity pay, additional statutory paternity pay” substitute “statutory paternity pay”,
(b)before “or statutory adoption pay” insert “, statutory shared parental pay”.
Transitional provisions
3. Regulation 2(a) does not have effect where an appeal under regulation 3 or settlement under regulation 11 of the Social Security Contributions (Decisions and Appeals) Regulations 1999 relates to a person’s entitlement to ordinary statutory paternity pay or additional statutory paternity pay.
Edward Troup
Simon Bowles
Two of the Commissioners for Her Majesty’s Revenue and Customs
9th February 2015
The Lord Chancellor and the Scottish Ministers concur in the making of these Regulations as indicated in the preamble.
Signed by the authority of the Lord Chancellor
Shailesh Vara
Parliamentary Under Secretary of State
Ministry of Justice
9th February 2015
Paul Wheelhouse
Authorised to sign by the Scottish Ministers
5th February 2015