coronavirus disease and contained in such Directions as may be issued from time to  time pursuant to section 76 of the Coronavirus Act 2020;  “coronavirus” and “coronavirus disease” have the meanings given in section 1 of that  Act;  “furloughed employee” has the meaning given for the purposes of the Scheme.”.  Signed by authority of the Secretary of State for Work and Pensions  Stedman-Scott  Parliamentary Under-Secretary of State  Department for Work and Pensions  23rd April 2020  The Commissioners for Her Majesty’s Revenue and Customs hereby concur  Justin Holiday  Angela MacDonald  Two of the Commissioners for Her Majesty’s Revenue and Customs  23rd April 2020  EXPLANATORY NOTE  (This note is not part of the Regulations)  ( a ) https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment  data/file/879484/200414  CJRS  DIRECTION -33 FINAL Signed.pdf.  5 No regulatory impact assessment has been produced for these Regulations in view of the urgency  required to provide additional financial support to those unable to work as a result of coronavirus. Hard copies of the Coronavirus Job Retention Scheme can be obtained from CJRS Policy, 3C/15  100 Parliament Street, Westminster, London SW1A 2BQ.  The amendments apply where a person is a furloughed employee for the purposes of the  Coronavirus Job Retention Scheme which is set out in the Schedule to the Coronavirus Act 2020  Functions of Her Majesty’s Revenue and Customs (Coronavirus Job Retention Scheme) Direction  made on 15th April 2020( a ).The claimant’s normal weekly earnings for the purpose of  determining entitlement to, or the amount of, the statutory payments listed in regulation 2(2) (or in  the case of maternity allowance, the average amount of the specified payment for determining  entitlement to, or the amount of, that allowance) are to be calculated as if the person had not been  a furloughed employee for all or part of the relevant period.  These Regulations amend the Statutory Maternity Pay (General) Regulations 1986 (S.I.  1986/1960), the Social Security (Maternity Allowance) (Earnings) Regulations 2000 (S.I.  2000/688), the Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 2002  (S.I. 2002/2822), the Statutory Shared Parental Pay (General) Regulations 2014 (S.I. 2014/3051)  and the Statutory Parental Bereavement Pay (General) Regulations 2020 (S.I. 2020/233).  The amendments in regulation 3 and regulations 5 to 7 apply for calculating a person’s normal  weekly earnings for the purposes of determining entitlement to, and rate of payment of,  respectively, statutory maternity pay, statutory paternity pay, statutory adoption pay, statutory  shared parental pay and statutory parental bereavement pay. The amendments in regulation 4  apply for calculating the average weekly amount of specified payments made to a woman for the  purpose of determining entitlement to, and rate of payment of, a maternity allowance. Regulation  2 provides that these amendments are to apply where the first day of the period in respect of which  payment of any of the benefits is to be made is on or after the day on which these Regulations  come into force. 