Additional statutory paternity pay and leave is introduced in respect of babies due on or after 3 April 2011 and children matched for adoption on or after this date. As a result, statutory paternity pay has renamed ordinary statutory paternity pay. The PAYE regulations (the Income Tax Pay As You Earn) Regulations 2003 (SI 2003/2682), reg.70(3) have been amended to reflect the new terminology.
The amending regs (SI 2010/2496) are available on the OPSI website. The associated explanatory memorandum is also available on the OPSI website.