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In force since 2025-04-06, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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5 provisions
Title and introductory text
2025 No. 326
Income Tax
Corporation Tax
Electronic Communications
The Statutory Neonatal Care Pay (Miscellaneous Amendments) Regulations 2025
Made
3rd March 2025
Laid before the House of Commons
12th March 2025
Coming into force
6th April 2025
These Regulations are made by the Commissioners for His Majesty’s Revenue and Customs in exercise of the powers conferred by sections 132 and 133(1) of the Finance Act 1999, section 684 of the Income Tax (Earnings and Pensions) Act 2003 and sections 62(3)(b), (6) and (7) and 71 of the Finance Act 2004 and now exercisable by them.
Propose a change1 Citation and commencement
These Regulations may be cited as the Statutory Neonatal Care Pay (Miscellaneous Amendments) Regulations 2025 and come into force on 6th April 2025.
Propose a change2 Amendment of the Statutory Payment Schemes (Electronic Communications) Regulations 2002
(1) The Statutory Payment Schemes (Electronic Communications) Regulations 2002 are amended as follows.
(2) In regulation 1(2), in the definition of “the statutory payments” for “and statutory parental bereavement pay” substitute “, statutory parental bereavement pay and statutory neonatal care pay”.
Propose a change3 Amendment of the Income Tax (Pay As You Earn) Regulations 2003
(1) The Income Tax (Pay As You Earn) Regulations 2003 are amended as follows.
(2) In regulation 70(3), for “and statutory parental bereavement pay” substitute “, statutory parental bereavement pay and statutory neonatal care pay”.
Propose a change4 Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005
(1) The Income Tax (Construction Industry Scheme) Regulations 2005 are amended as follows.
(2) In regulation 8(3), for “and statutory parental bereavement pay” substitute “, statutory parental bereavement pay and statutory neonatal care pay”.
(3) In regulation 56(2)(e), for “or statutory parental bereavement pay” substitute “, statutory parental bereavement pay or statutory neonatal care pay”.
(4) In regulation 56(7), after sub-paragraph (d) insert —
;
(e) in respect of statutory neonatal care pay, regulations 4, 5, 6 and 8 of the Statutory Neonatal Care Pay (Administration) Regulations 2025.
.
Propose a change