Work and Families Act 2006 (c. 18)

SCHEDULES

SCHEDULE 1 U.K. Leave and pay related to birth or adoption: further amendments

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

60 (1) Section 660 of the Income Tax (Earnings and Pensions) Act 2003 (taxable benefits: UK benefits) is amended as follows. U.K.

(2) Table A in subsection (1) is amended in accordance with sub-paragraphs (3) to (5).

(3) Before the entry relating to bereavement allowance insert—

“Additional statutory paternity pay	SSCBA 1992	Section 171ZEA or 171ZEB
	Any provision made for Northern Ireland which corresponds to section 171ZEA or 171ZEB of SSCBA 1992.”

(4) After the entry relating to jobseeker's allowance insert—

“Ordinary statutory paternity pay	SSCBA 1992	Section 171ZA or 171ZB
	Any provision made for Northern Ireland which corresponds to section 171ZA or 171ZB of SSCBA 1992.”

(5) Omit the entry relating to statutory paternity pay.

(6) In subsection (2), for the words from “statutory adoption pay” to “statutory paternity pay” substitute—

“additional statutory paternity pay;

ordinary statutory paternity pay;

statutory adoption pay;

statutory maternity pay;”.

Commencement Information

I1 Sch. 1 para. 60 in force at 6.4.2010 by S.I. 2010/495, art. 4(d)