The Income Tax (Construction Industry Scheme) (Amendment) (Northern Ireland) Regulations 2022
Section 2 of the Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5) (“the 2022 Act”) inserted a new Part 12ZD into the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7). This created an entitlement to statutory parental bereavement pay in Northern Ireland.
Lifecycle
Department
Made
28 Mar 2022
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In force
06 Apr 2022
Enabling power
These Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by sections 62(3)(b), (6) and (7) and 71 of the Finance Act 2004and now exercisable by them.
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