2020 No. 240
Income Tax
Corporation Tax
Electronic Communications

The Statutory Parental Bereavement Pay (Miscellaneous Amendments) Regulations 2020

Made
Laid before the House of Commons
Coming into force
These Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by sections 132 and 133(2) of the Finance Act 19991, section 684 of the Income Tax (Earnings and Pensions) Act 20032 and sections 62(3)(b), (6) and (7) and 71 of the Finance Act 20043 and now exercisable by them4.

Citation and commencement1.

These Regulations may be cited as the Statutory Parental Bereavement Pay (Miscellaneous Amendments) Regulations 2020 and come into force on 6th April 2020.

Amendment of the Statutory Payment Schemes (Electronic Communications) Regulations 20022.

(1)

The Statutory Payment Schemes (Electronic Communications) Regulations 20025 are amended as follows.

(2)

In regulation 1(2), in the definition of “the statutory payments” for “and statutory adoption pay” substitute “, statutory adoption pay and statutory parental bereavement pay”.

Amendment of the Income Tax (Pay as You Earn) Regulations 20033.

(1)

The Income Tax (Pay As You Earn) Regulations 20036 are amended as follows.

(2)

In regulation 70(3), for “and statutory adoption pay” substitute “, statutory adoption pay and statutory parental bereavement pay”.

Amendment of the Income Tax (Construction Industry Scheme) Regulations 20054.

(1)

The Income Tax (Construction Industry Scheme) Regulations 20057 are amended as follows.

(2)

In regulation 8(3), for “and statutory adoption pay” substitute “, statutory adoption pay and statutory parental bereavement pay”.

(3)

In regulation 56(2)(e), for “or statutory adoption pay” substitute “, statutory adoption pay or statutory parental bereavement pay”.

(4)

In regulation 56(7),

(a)

after sub-paragraph (c) insert—“;

(d)

in respect of statutory parental bereavement pay, regulations 4, 5, 6 and 8 of the Statutory Parental Bereavement Pay (Administration) Regulations 20208.”.
Penny Ciniewicz
Melissa Tatton
Two of the Commissioners for Her Majesty’s Revenue and Customs
EXPLANATORY NOTE
(This note is not part of the Regulations)

Part 2, paragraphs 4 and 5 of the Schedule to the Parental Bereavement (Leave and Pay) Act 2018 (“the 2018 Act”) (c. 24) inserted a new Part 12ZD into the Social Security Contributions and Benefits Act 1992 (c. 4). This created an entitlement to statutory parental bereavement pay. The 2018 Act does not apply or extend to Northern Ireland.

Part 3, paragraph 33 of the Schedule to the 2018 Act provides that sections 132 and 133 of the Finance Act 1999 (c. 16) have effect as if statutory parental bereavement pay were a matter which is under the care and management of the Commissioners for Revenue and Customs.

These Regulations make consequential amendments to secondary legislation relating to income tax, to insert references to statutory parental bereavement pay.

A Tax Information and Impact Note has not been prepared for these Regulations as they are part of a package of legislative measures and the relevant impact assessment is the “Parental Bereavement (Leave and Pay) Bill impact assessment” which was published on 14th May 2018. An addendum to the impact assessment was also published on 24th May 2018. Copies of these two documents are available at: https://publications.parliament.uk/pa/bills/lbill/2017-2019/0105/Impact%20Assessment%20-%20Parental%20Bereavement%20-%20amended%20200113.pdf and https://publications.parliament.uk/pa/bills/lbill/2017-2019/0105/18105-impact-assessment-addendum.pdf respectively. Paper copies of both impact assessments can be obtained from the Department for Business, Energy and Industrial Strategy, 1 Victoria Street, Westminster, London SW1H 0ET, and have also been placed in the libraries of both Houses of Parliament.