CIS regs amended to reflect introduction of additional statutory paternity pay

17 November 2010

Additional statutory paternity pay (ASPP) is introduced in respect of babies due on or after 3 April 2010 and children matched for adoption on or after that date. The Income Tax (Construction Industry Scheme) Regulations 2005 (SI 2005/2045) reg. 8(3), 56 have been amended to reflect both the introduction of ASPP and the renaming of statutory paternity pay (SPP) as ordinary statutory paternity pay (OSPP).

The amending regulations (the Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2010 (SI 2010/2495)) are available on the OPSI website.

The associated explanatory memorandum is also available on the OPSI website.