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Can partners take SPL and ShPP in non-matching periods?

The mother has booked 26 weeks of maternity leave and the same interval of maternity pay. So she and the father have 26 weeks of shared parental leave left and 13 weeks of shared parental pay left, as the overall allowances are 52 weeks of leave and 39 weeks of pay. Can the father take the rest of the leave and the mother take the rest of the pay? The (gross) pay would be all the same, whoever takes it, but for tax reasons it may be beneficial for the lower earner to take it.
I know it sounds weird, but here www.gov.uk/shared-parental-leave-and-pay nothing is said about whether SPL and ShPP periods should match.
Does anyone have any experience or suggestions?
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