Social Security and Housing Benefits Act 1982

9 (1) Regulations shall provide—

(a) for the extent to which, and purposes for which, an employer who has made a payment to the Secretary of State under paragraph 8 above is to be treated as having discharged his liability to make the sickness payment or payments to which the payment under paragraph 8 is attributable ; and

(b) for an amount, calculated in accordance with the regulations, to be treated in a case to which sub-paragraph (2) below applies and for prescribed purposes as having been paid to the employee concerned as remuneration derived from an employed earner's employment.

(2) This sub-paragraph applies to any case (other than one of a prescribed class) where an employer is required by virtue of paragraph 7(4)(c) above to withhold the whole or any part of a sickness payment.

(3) Regulations made by virtue of sub-paragraph (1)(b) above may make provision for determining the date on which any payment treated as mentioned in that sub-paragraph is to be taken as having been made.