159Power to substitute provisions for s. 158(2)
(1)If the Secretary of State by order so provides for any tax year, the following subsections shall have effect for that tax year in substitution for section 158(2) above—
“(2A)For the purposes of this section, a payment of statutory sick pay which an employer is liable to make to an employee for any day in a tax year qualifies for small employers' relief if—
(a)on that day the employer is a small employer who has been liable to make payments of statutory sick pay for earlier days in that tax year in respect of any employees of his; and
(b)the aggregate of any such payments for those earlier days exceeds a prescribed sum.
(2B)In any case where—
(a)an employer is liable to make two or more payments of statutory sick pay for the same day in a tax year; and
(b)by virtue of the condition in subsection (2A)(b) above, none of those payments would qualify for small employers' relief; but
(c)that condition would have been fulfilled in relation to a proportion of the aggregate amount of those payments, had he been liable—
(i)to pay as statutory sick pay for an earlier day in that tax year, instead of for the day in question, the smallest part of that aggregate that would enable that condition to be fulfilled; and
(ii)to pay the remainder as statutory sick pay for the day in question,
he shall be treated for the purposes of subsection (2A) above as if he had been liable to make payments of statutory sick pay as mentioned in paragraph (c) above instead of as mentioned in paragraph (a) above.
(2C)If, in a case not falling within subsection (2B) above—
(a)an employer is liable to make a single payment of statutory sick pay for a day in a tax year; and
(b)by virtue of the condition in subsection (2A)(b) above, that payment would not qualify for small employers' relief; but
(c)that condition would have been fulfilled in relation to a proportion of that payment, had he been liable—
(i)to pay as statutory sick pay for an earlier day in that tax year, instead of for the day in question, the smallest part of that payment that would enable that condition to be fulfilled; and
(ii)to pay the remainder as statutory sick pay for the day in question,
he shall be treated for the purposes of subsection (2A) above as if he had been liable to make payments of statutory sick pay as mentioned in paragraph (c) above instead of the payment mentioned in paragraph (a) above.”.
(2)Without prejudice to section 175(4) below, the Secretary of State may by regulations make such transitional or consequential provision or savings as he considers necessary or expedient in connection with the coming into force of an order under subsection (1) above or the expiry or revocation of any such order and the consequent revival of section 158(2) above.