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Where the Department considers that it is reasonable for information held by the Department to be disclosed to a person liable to make payments of statutory maternity pay for the purpose of enabling that person to determine—
(a)whether a maternity pay period exists in relation to a woman who is or has been an employee of his; and
(b)if it does, the date of its commencement and the weeks in it in respect of which he may be liable to pay statutory maternity pay,
the Department may disclose the information to that person.
(1)Regulations may make provision requiring an employer in prescribed circumstances to furnish information in connection with the making of a claim by a woman who is or has been his employee for—
(a)a maternity allowance;
(b)[F1short-term incapacity benefit];
(c)a [F2long-term incapacity benefit under section 30A], 40 or 41 of the Contributions and Benefits Act; F3. . .
(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)Regulations under this section shall prescribe—
(a)the kind of information to be furnished in accordance with the regulations;
(b)the person to whom information of the prescribed kind is to be furnished; and
(c)the manner in which, and period within which, it is to be furnished.
(3)Regulations [F4made with the concurrence of the Inland Revenue]—
(a)may require employers to maintain such records in connection with statutory maternity pay as may be prescribed;
(b)may provide for—
(i)any woman claiming to be entitled to statutory maternity pay; or
(ii)any other person who is a party to proceedings arising under Part XII of the Contributions and Benefits Act,
to furnish to the Department [F5or the Inland Revenue (as the regulations may require)], within a prescribed period, any information required for the determination of any question arising in connection therewith; and
(c)may require persons who have made payments of statutory maternity pay to furnish to the Department [F5or the Inland Revenue (as the regulations may require)] such documents and information, at such times, as may be prescribed.
Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.
Amendments (Textual)
F1Words in s. 124(1)(b) substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. II, para. 49(a); S.R. 1994/450, art. 2, Sch. Pt. IV
F2Words in s. 124(1)(c) substituted (13.4.1995) by S.I. 1994/1898 (N.I. 12), art. 13(1), Sch. 1 Pt. II, para. 49(b); S.R. 1994/450, art. 2, Sch. Pt. IV
F3S. 124(1)(d) and preceding word repealed (3.11.2000 for certain purposes, otherwise 6.4.2001) by S.I. 1999/3147 (N.I. 11), art. 76, Sch. 10 Pt. IV (with art. 75); ; S.R. 2000/332, art. 2(3)-(5) (subject to art. 3 of the said S.R. 2000/332 (as amended by S.R. 2001/114, art. 3 ) and to art. 4 of the said S.R. 2000/332)
F4Words in s. 124(3) inserted (24.3.1999 for certain purposes, otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2), 3(1), Sch. 1 para. 30(a); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)
F5Words in s. 124(3)(b)(c) inserted (24.3.1999 for certain purposes, otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2), 3(1), Sch. 1 para. 30(b); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)
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