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7.—(1) In section 143(1) of the Social Security Administration (Northern Ireland) Act 1992 (c. 8) (sums payable out of National Insurance Fund), for paragraph (d) there shall be substituted—
“(d)any sum which under. regulations relating to statutory sick pay, statutory maternity pay, statutory adoption pay or statutory paternity pay, falls to be paid by or on behalf of the Inland Revenue or to be set off against sums payable to the Inland Revenue otherwise than on account of contributions;”.
(2) In section 145 of that Act (adjustments between National Insurance Fund and Consolidated Fund)—
(a)in subsection (1)(b) (adjustments in respect of the operation of legislation relating to statutory sick pay and maternity pay)—
(i)the word “and” at the end of sub-paragraph (i) shall be omitted, and
(ii)after sub-paragraph (ii) there shall be inserted—
“(iii)statutory paternity pay; and
(iv)statutory adoption pay.”; and
(b)in subsection (5)(a) (adjustments in respect of certain administrative expenses of the Inland Revenue ), after “above” there shall be inserted “, or in carrying into effect any other legislation relating to statutory paternity pay or statutory adoption pay”.
(3) In section 1(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (which provides for payment by way of additional contributions out of money appropriated for that purpose of an annual amount equal to statutory sick pay and maternity pay recovered by employers and others), for “and statutory maternity pay” there shall be substituted “, statutory maternity pay, statutory paternity pay and statutory adoption pay”.
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