Income Tax (Earnings and Pensions) Act 2003 (c. 1)
62(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(2)In subsection (1), in Table A, the entry relating to additional statutory paternity pay is repealed.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 paternity 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—
| “Statutory shared parental pay | SSCBA 1992 | Section 171ZU or 171ZV |
| Any provision made for Northern Ireland which corresponds to section 171ZU or 171ZV of SSCBA 1992”. | ||
(5)In subsection (2)—
(a)the entry relating to additional statutory paternity pay is repealed;
(b)in the entry relating to ordinary statutory paternity pay, the word “ordinary” is repealed;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;”.