The Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015
Section 119 of the Children and Families Act 2014 (c. 6) inserted section 171ZU into the Social Security Contributions and Benefits Act 1992 (c. 4). Section 5(1) of the Work and Families Act (Northern Ireland) 2015 (c. 1) inserted sections 167ZU and 167ZV into the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7). These provisions introduced the right to statutory shared parental pay.
Lifecycle
Department
Made
03 Feb 2015
—
Comes into force
TBC
Enabling power
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 1999, section 684 of the Income Tax (Earnings and Pensions) Act 2003and sections 62(3), (6) and (7) and 71 of the Finance Act 2004and now exercisable by them.
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