Liability of the Commissioners to pay statutory shared parental pay in case of legal custody or imprisonment
This section has no associated Explanatory Memorandum
46. Where there is liability to pay statutory shared parental pay—
(a)in respect of a period which is subsequent to the last week falling within paragraph (1)(c) of regulations 14 and 26 (cases where there is no liability to pay statutory shared parental pay); or
(b)during a period of detention in legal custody by virtue of paragraph (2) of those regulations,
that liability, despite section 167ZZ1(1) of the 1992 Act, shall be that of the Commissioners and not the employer.