The Statutory Parental Bereavement Pay (Miscellaneous Amendments) Regulations 2020
| Jurisdiction | UK Non-devolved |
| Citation | SI 2020/240 |
2020 No. 240
Income Tax
Corporation Tax
Electronic Communications
The Statutory Parental Bereavement Pay (Miscellaneous Amendments) Regulations 2020
Made 12th March 2020
Laid before the House of Commons 13th March 2020
Coming into force 6th April 2020
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 20032and sections 62(3)(b), (6) and (7) and 71 of the Finance Act 20043and now exercisable by them4.
Citation and commencement
1. 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 2002
2.—(1) The Statutory Payment Schemes (Electronic Communications) Regulations 20025are 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 2003
3.—(1) The Income Tax (Pay As You Earn) Regulations 20036are 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 2005
4.—(1) The Income Tax (Construction Industry Scheme) Regulations 20057are 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)
(a) after sub-paragraph (c) insert—
“;
(d)
(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
12th March 2020
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...
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