Amendment of Schedule 4
4.—(1) Schedule 4 (provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003) is amended as follows.
(2) In paragraph 7(13)(b)—
(a)in sub-paragraph (vii) omit “ordinary”;
(b)omit sub-paragraph (viia);
(c)at the end of sub-paragraph (viia) omit “and”;
(d)at the end of sub-paragraph (viii) for “.” substitute —
“; and
(ix)any statutory shared parental pay.”.
(3) In paragraph 9—(a) in sub-paragraph (1)(g) omit “ordinary”;
(a)omit sub-paragraph (1)(ga);
(b)at the end of sub-paragraph (1)(ga) omit “and”;
(c)at the end of sub-paragraph (1)(h) for “;” substitute—
“; and
(i)the amount of statutory shared parental pay paid to the employee;”.
(4) In paragraph 11(4)—
(a)for “ordinary statutory paternity pay, additional statutory paternity pay” substitute “statutory paternity pay”;
(b)before “ and statutory adoption pay” insert “, statutory shared parental pay.”
(5) In paragraph 22—
(a)in sub-paragraph (1)—
(i)in sub-paragraph (da) omit “ordinary”;
(ii)omit sub-paragraph (daa);
(iii)at the end of paragraph (daa) omit “and”,
(iv)at the end of sub-paragraph (db) for “.” substitute—
“; and
(dc)the total amount of statutory shared parental pay paid during the year.”;
(b)in sub-paragraph (2)—
(i)in sub-paragraph (da) omit “ordinary”;
(ii)omit sub-paragraph (daa);
(iii)at the end of sub-paragraph (daa) omit “and”;
(iv)at the end of sub-paragraph (db) for “.” substitute—
“; and
(dc)in respect of statutory shared parental pay paid during the year to all his employees the total of the amounts determined under regulation 5 (deductions from payments to the Commissioners) of the Statutory Shared Parental Pay (Administration) Regulations 2014(1).”.