. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 5 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 93, 5; S.I. 2005/1126, art. 2(2)(h)(i)
(1)In section 163(1) of the Social Security Administration Act 1992 (c. 5) (sums payable out of National Insurance Fund), for paragraph (d) there is 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 165 of that Act (adjustments between National Insurance Fund and Consolidated Fund)—
F2(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)in subsection (5)(a) (adjustments in respect of certain administrative expenses of the Board), after “above” there is 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 Act 1992 (c. 4) (which provides for payment by way of additional contributions out of money provided by Parliament of an annual amount equal to statutory sick pay and maternity pay recovered by employers and others), for “and statutory maternity pay” there is substituted “ , statutory maternity pay, statutory paternity pay and statutory adoption pay ”.
Textual Amendments
F2S. 6(2)(a) repealed (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 2; S.I. 2010/495, art. 4(e)(i)
(1)The Secretary of State shall by regulations make provision for the payment by employers of [F3statutory paternity pay,] statutory adoption pay[F4, statutory shared parental pay and statutory parental bereavement pay] to be funded by the Board to such extent as the regulations may specify.
(2)Regulations under subsection (1) shall—
(a)make provision for a person who has made a payment of [F5statutory paternity pay,] statutory adoption pay[F6, statutory shared parental pay or statutory parental bereavement pay] to be entitled, except in such circumstances as the regulations may provide, to recover an amount equal to the sum of—
(i)the aggregate of such of those payments as qualify for small employers’ relief; and
(ii)an amount equal to 92 per cent of the aggregate of such of those payments as do not so qualify; and
(b)include provision for a person who has made a payment of [F7statutory paternity pay,] statutory adoption pay[F8, statutory shared parental pay or statutory parental bereavement pay] qualifying for small employers’ relief to be entitled, except in such circumstances as the regulations may provide, to recover an additional amount equal to the amount to which the person would have been entitled under section 167(2)(b) of the Social Security Contributions and Benefits Act 1992 (corresponding provision for statutory maternity pay) had the payment been a payment of statutory maternity pay.
(3)For the purposes of subsection (2), a payment of [F9statutory paternity pay,] statutory adoption pay[F10, statutory shared parental pay or statutory parental bereavement pay] qualifies for small employers’ relief if it would have so qualified were it a payment of statutory maternity pay, [F11treating—
(a)the period for which the payment of statutory paternity pay is made,
(b)the payee's adoption pay period,F12...
(c)the period for which the payment of statutory shared parental pay is made, [F13or
(d)the period for which the payment of statutory parental bereavement pay is made,]
as the maternity pay period.]
(4)Regulations under subsection (1) may, in particular—
(a)make provision for funding in advance as well as in arrear;
(b)make provision for funding, or the recovery of amounts due under provision made by virtue of subsection (2)(b), by means of deductions from such amounts for which employers are accountable to the Board as the regulations may provide, or otherwise;
(c)make provision for the recovery by the Board of any sums overpaid to employers under the regulations.
(5)Where in accordance with any provision of regulations under subsection (1) an amount has been deducted from an employer’s contributions payments, the amount so deducted shall (except in such cases as the Secretary of State may by regulations provide) be treated for the purposes of any provision made by or under any enactment in relation to primary or secondary Class 1 contributions—
(a)as having been paid (on such date as may be determined in accordance with the regulations), and
(b)as having been received by the Board,
towards discharging the employer’s liability in respect of such contributions.
(6)Regulations under this section must be made with the concurrence of the Board.
(7)In this section, “contributions payments”, in relation to an employer, means any payments which the employer is required, by or under any enactment, to make in discharge of any liability in respect of primary or secondary Class 1 contributions.
Textual Amendments
F3Words in s. 7(1) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 51(2)(a); S.I. 2014/1640, art. 7(z) (with art. 16)
F4Words in s. 7(1) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 36(2); S.I. 2020/45, reg. 2
F5Words in s. 7(2)(a) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 51(3)(a)(i); S.I. 2014/1640, art. 7(z) (with art. 16)
F6Words in s. 7(2)(a) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 36(3); S.I. 2020/45, reg. 2
F7Words in s. 7(2)(b) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 51(3)(b)(i); S.I. 2014/1640, art. 7(z) (with art. 16)
F8Words in s. 7(2)(b) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 36(3); S.I. 2020/45, reg. 2
F9Words in s. 7(3) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 51(4)(a); S.I. 2014/1640, art. 7(z) (with art. 16)
F10Words in s. 7(3) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 36(4)(a); S.I. 2020/45, reg. 2
F11Words in s. 7(3) substituted (30.6.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 51(4)(c); S.I. 2014/1640, art. 3(2)(o) (with art. 9)
F12Word in s. 7(3)(b) omitted (18.1.2020) by virtue of Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 36(4)(b); S.I. 2020/45, reg. 2
F13S. 7(3)(d) and word inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 36(4)(c); S.I. 2020/45, reg. 2
(1)The Secretary of State may make regulations with respect to the payment by employers of [F14statutory paternity pay,] statutory adoption pay[F15, statutory shared parental pay and statutory parental bereavement pay].
(2)Regulations under subsection (1) may, in particular, include provision—
(a)about the records to be kept by employers in relation to payments of statutory paternity pay and [F16statutory paternity pay,] [F17, statutory shared parental pay and statutory parental bereavement pay], including the length of time for which they are to be retained;
(b)for the production of wages sheets and other documents and records to officers of the Board for the purpose of enabling them to satisfy themselves that [F18statutory paternity pay,] statutory adoption pay[F19, statutory shared parental pay and statutory parental bereavement pay] have been paid and are being paid, in accordance with the regulations, to employees who are entitled to them;
(c)for requiring employers to provide information to employees (in their itemised pay statements or otherwise);
(d)for requiring employers to make returns to the Board containing such particulars with respect to payments of [F20statutory paternity pay,] statutory adoption pay[F21, statutory shared parental pay and statutory parental bereavement pay] as the regulations may provide.
(3)Regulations under subsection (1) must be made with the concurrence of the Board.
Textual Amendments
F14Words in s. 8(1) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 52(2)(a); S.I. 2014/1640, art. 7(aa) (with art. 16)
F15Words in s. 8(1) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 37; S.I. 2020/45, reg. 2
F16Words in s. 8(2)(a) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 52(3)(a)(i); S.I. 2014/1640, art. 7(aa) (with art. 16)
F17Words in s. 8(2)(a) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 37; S.I. 2020/45, reg. 2
F18Words in s. 8(2)(b) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 52(3)(b)(i); S.I. 2014/1640, art. 7(aa) (with art. 16)
F19Words in s. 8(2)(b) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 37; S.I. 2020/45, reg. 2
F20Words in s. 8(2)(d) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 52(3)(c)(i); S.I. 2014/1640, art. 7(aa) (with art. 16)
F21Words in s. 8(2)(d) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 37; S.I. 2020/45, reg. 2
(1)Part 2 of the Social Security Contributions (Transfer of Functions, Etc.) Act 1999 (c. 2) (decisions and appeals) is amended as follows.
(2)In section 8(1) (which lists social security matters in relation to which decisions shall be for an officer of the Board)—
(a)in paragraph (f) (issues relating to entitlement to statutory sick pay or statutory maternity pay), for “or statutory maternity pay” there is substituted “ , statutory maternity pay, statutory paternity pay or statutory adoption pay ”,
(b)in paragraph (g) (other issues relating to those matters) for the words from “under Part” to the end there is substituted “ under Parts 11 to 12ZB of the Social Security Contributions and Benefits Act 1992 (statutory sick pay, statutory maternity pay, statutory paternity pay and statutory adoption pay) ”, and
(c)after that paragraph there is inserted—
“(ga)to make any decision that falls to be made under regulations under section 7 of the Employment Act 2002 (funding of employers’ liabilities to make payments of statutory paternity or adoption pay),”.
(3)In section 8(3)(b) (which excludes certain decisions from section 8(1)(g)) for “or statutory maternity pay” there is substituted “ , statutory maternity pay, statutory paternity pay or statutory adoption pay ”.
(4)In section 11 (appeals against decisions of the Board), in subsection (2)(a) (right of employer and employee in the case of statutory sick pay and statutory maternity pay to appeal to tax appeal Commissioners), for “or statutory maternity pay” there is substituted “ , statutory maternity pay, statutory paternity pay or statutory adoption pay ”.
(5)In section 14 (matters arising as respects decisions)—
(a)in subsection (1)(a)(i) (power to make regulations as respects such matters relating to statutory sick pay or statutory maternity pay), for “or statutory maternity pay” there is substituted “ , statutory maternity pay, statutory paternity pay or statutory adoption pay ”, and
(b)in subsection (3) (regulations relating to statutory sick pay or statutory maternity pay to be made with the concurrence of the Secretary of State), for “or statutory maternity pay” there is substituted “ , statutory maternity pay, statutory paternity pay or statutory adoption pay ”.
(1)The Secretary of State may by regulations make provision enabling an officer of the Board authorised by the Board for the purposes of this section to require persons of a description specified in the regulations to provide, or produce for inspection, within such period as the regulations may require, such information or documents as the officer may reasonably require for the purpose of ascertaining whether [F22statutory paternity pay,] statutory adoption pay[F23, statutory shared parental pay or statutory parental bereavement pay] is or was payable to or in respect of any person.
(2)The descriptions of person which may be specified by regulations under subsection (1) include, in particular—
(a)any person claiming to be entitled to [F24statutory paternity pay,] statutory adoption pay[F25, statutory shared parental pay or statutory parental bereavement pay],
(b)any person who is, or has been, the spouse or partner of such a person as is mentioned in paragraph (a),
(c)any person who is, or has been, an employer of such a person as is mentioned in paragraph (a),
(d)any person carrying on an agency or other business for the introduction or supply to persons requiring them of persons available to do work or to perform services, and
(e)any person who is a servant or agent of any such person as is specified in paragraphs (a) to (d).
(3)Regulations under subsection (1) must be made with the concurrence of the Board.
Textual Amendments
F22Words in s. 10(1) inserted (30.6.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 53(2)(b); S.I. 2014/1640, art. 3(2)(q)
F23Words in s. 10(1) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 38; S.I. 2020/45, reg. 2
F24Words in s. 10(2)(a) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 53(3)(a); S.I. 2014/1640, art. 7(bb) (with art. 16)
F25Words in s. 10(2)(a) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 38; S.I. 2020/45, reg. 2
(1)Where a person—
(a)fails to produce any document or record, provide any information or make any return, in accordance with regulations under section 8, or
(b)fails to provide any information or document in accordance with regulations under section 10,
he shall be liable to the penalties mentioned in subsection (2) below (subject to subsection (4)).
(2)The penalties are—
(a)a penalty not exceeding £300, and
(b)if the failure continues after a penalty is imposed under paragraph (a), a further penalty or penalties not exceeding £60 for each day on which the failure continues after the day on which the penalty under that paragraph was imposed (but excluding any day for which a penalty under this paragraph has already been imposed).
(3)Where a person fails to keep records in accordance with regulations under section 8Ì, he shall be liable to a penalty not exceeding £3,000.
(4)Subject to subsection (5), no penalty shall be imposed under subsection (2) or (3) at any time after the failure concerned has been remedied.
(5)Subsection (4) does not apply to the imposition of a penalty under subsection (2)(a) in respect of a failure within subsection (1)(a).
(6)Where, in the case of any employee, an employer refuses or repeatedly fails to make payments of [F26statutory paternity pay,] statutory adoption pay[F27, statutory shared parental pay or statutory parental bereavement pay] in accordance with any regulations under section 8, the employer shall be liable to a penalty not exceeding £3,000.
(7)Section 118(2) of the Taxes Management Act 1970 (c. 9) (extra time for compliance etc) shall apply for the purposes of subsections (1), (3) and (6) as it applies for the purposes of that Act.
(8)Schedule 1 to this Act (penalties: procedure and appeals) has effect in relation to penalties under this section.
Textual Amendments
F26Words in s. 11(6) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 54(a); S.I. 2014/1640, art. 7(cc) (with art. 16)
F27Words in s. 11(6) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 39; S.I. 2020/45, reg. 2
(1)Where a person fraudulently or negligently—
(a)makes any incorrect statement or declaration in connection with establishing entitlement to F28[F29... statutory paternity pay] [F30or statutory parental bereavement pay], or
(b)provides any incorrect information or document of a kind mentioned in regulations under section 10(1) so far as relating to F31[F29... statutory paternity pay,] [F32or statutory parental bereavement pay]
he shall be liable to a penalty not exceeding £300.
(2)Where a person fraudulently or negligently—
(a)makes any incorrect statement or declaration in connection with establishing entitlement to statutory adoption pay or [F33statutory shared parental pay], or
(b)provides any incorrect information or document of a kind mentioned in regulations under section 10(1) so far as relating to statutory adoption pay or [F34statutory shared parental pay],
he shall be liable to a penalty not exceeding £3,000.
(3) Where an employer fraudulently or negligently makes incorrect payments of F35 [F36... statutory paternity pay ] [F37or statutory parental bereavement pay], he shall be liable to a penalty not exceeding £300.
(4)Where an employer fraudulently or negligently makes incorrect payments of statutory adoption pay or [F38statutory shared parental pay], he shall be liable to a penalty not exceeding £3,000.
(5)Where an employer fraudulently or negligently—
(a)produces any incorrect document or record, provides any incorrect information or makes any incorrect return, of a kind mentioned in regulations under section 8È, or
(b)receives incorrect payments in pursuance of regulations under section 7,
he shall be liable to a penalty not exceeding £3,000 or, if the offence relates only to F39 [F40... statutory paternity pay] [F41or statutory parental bereavement pay], £300.
(6)Schedule 1 (penalties: procedure and appeals) has effect in relation to penalties under this section.
Textual Amendments
F28Word in s. 12(1)(a) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 55(2)(a); S.I. 2014/1640, art. 7(dd) (with art. 16)
F29Words in s. 12(1) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 54(2); S.I. 2010/495, art. 4(d)
F30Words in s. 12(1)(a) inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 40; S.I. 2020/45, reg. 2
F31Word in s. 12(1)(b) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 55(2)(b); S.I. 2014/1640, art. 7(dd) (with art. 16)
F32Words in s. 12(1)(b) inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 40; S.I. 2020/45, reg. 2
F33Words in s. 12(2)(a) substituted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 55(3)(a); S.I. 2014/1640, art. 5(2)(t) (with art. 12)
F34Words in s. 12(2)(b) substituted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 55(3)(b); S.I. 2014/1640, art. 5(2)(t) (with art. 12)
F35Word in s. 12(3) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 55(4); S.I. 2014/1640, art. 7(dd) (with art. 16)
F36Words in s. 12(3) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 54(2); S.I. 2010/495, art. 4(d)
F37Words in s. 12(3) inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 40; S.I. 2020/45, reg. 2
F38Words in s. 12(4) substituted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 55(5); S.I. 2014/1640, art. 5(2)(t) (with art. 12)
F39Word in s. 12(5) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 55(6); S.I. 2014/1640, art. 7(dd) (with art. 16)
F40Words in s. 12(5) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 54(4); S.I. 2010/495, art. 4(d)
F41Words in s. 12(5) inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 40; S.I. 2020/45, reg. 2
(1)This section applies to information which is held for the purposes of functions relating to [F42statutory paternity pay,] statutory adoption pay[F43, statutory shared parental pay or statutory parental bereavement pay]—
(a)by the Board, or
(b)by a person providing services to the Board, in connection with the provision of those services.
(2)Information to which this section applies may be supplied—
(a)to the Secretary of State, F44... or the Department, or
(b)to a person providing services to the Secretary of State, F44... or the Department,
for use for the purposes of functions relating to social security, child support or war pensions F45....
Textual Amendments
F42Words in s. 13(1) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 56(a); S.I. 2014/1640, art. 7(ee) (with arts. 16 19)
F43Words in s. 13(1) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 41; S.I. 2020/45, reg. 2
F44Words in s. 13(2)(a)(b) omitted (1.8.2012) by virtue of The Public Bodies (Child Maintenance and Enforcement Commission: Abolition and Transfer of Functions) Order 2012 (S.I. 2012/2007), art. 1(2), Sch. para. 66(a)
F45Words in s. 13(2) omitted (1.8.2012) by virtue of The Public Bodies (Child Maintenance and Enforcement Commission: Abolition and Transfer of Functions) Order 2012 (S.I. 2012/2007), art. 1(2), Sch. para. 66(b)
(1)This section applies to information which is held for the purposes of functions relating to [F46statutory paternity pay,] statutory adoption pay[F47, statutory shared parental pay or statutory parental bereavement pay]—
(a)by the Secretary of State or the Department, or
(b)by a person providing services to the Secretary of State or the Department, in connection with the provision of those services.
(2)Information to which this section applies may be supplied—
(a)to the Board, or
(b)to a person providing services to the Board,
for use for the purposes of functions relating to [F48statutory paternity pay,] statutory adoption pay[F49, statutory shared parental pay or statutory parental bereavement pay].
Textual Amendments
F46Words in s. 14(1) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 57(2)(a); S.I. 2014/1640, art. 7(ff) (with arts. 16 19)
F47Words in s. 14(1) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 42; S.I. 2020/45, reg. 2
F48Words in s. 14(2) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 57(3)(a); S.I. 2014/1640, art. 7(ff) (with arts. 16 19)
F49Words in s. 14(2) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 42; S.I. 2020/45, reg. 2
(1)Information which is held—
(a)by the Board, or
(b)by a person providing services to the Board, in connection with the provision of those services,
for the purposes of any functions specified in any paragraph of subsection (2) below may be used for the purposes of, or for any purposes connected with, the exercise of any functions specified in any other paragraph of that subsection, and may be supplied to any person providing services to the Board for those purposes.
(2)The functions referred to in subsection (1) above are—
(a)the functions of the Board in relation to F50 .... statutory paternity pay;
F51(aa). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)their functions in relation to statutory adoption pay; F52...
[F53(ba)their functions in relation to statutory shared parental pay; F54...]
[F55(bb)their functions in relation to statutory parental bereavement pay; and]
(c)their functions in relation to tax, contributions, statutory sick pay, statutory maternity pay or tax credits, or functions under Part 3 of the Pension Schemes Act 1993 (c. 48) [F56 (schemes that were contracted-out etc)] or Part 3 of the Pension Schemes (Northern Ireland) Act 1993 (c. 49) (corresponding provisions for Northern Ireland).
(3)In subsection (2)(c) above, “contributions” means contributions under Part 1 of the Social Security Contributions and Benefits Act 1992 (c. 4) or Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).
Textual Amendments
F50Word in s. 15(2)(a) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 58(a); S.I. 2014/1640, art. 7(gg) (with arts. 16 19)
F51S. 15(2)(aa) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 58(b); S.I. 2014/1640, art. 7(gg) (with arts. 16 19)
F52Word in s. 15(2) repealed (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 58(c); S.I. 2014/1640, art. 5(2)(w)
F53S. 15(2)(ba) inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 58(d); S.I. 2014/1640, art. 5(2)(w)
F54Word in s. 15(2)(ba) omitted (18.1.2020) by virtue of Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 43(a); S.I. 2020/45, reg. 2
F55S. 15(2)(bb) inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 43(b); S.I. 2020/45, reg. 2
F56Words in s. 15(2)(c) substituted (6.4.2016 unless brought into force earlier by an order under s. 56(1) of the amending Act) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 72
In sections 5 to 15—
“the Board” means the Commissioners of Inland Revenue;
“the Department” means the Department for Social Development or the Department for Employment and Learning;
“employer” and “employee” have the same meanings as in Parts 12ZA and 12ZB of the Social Security Contributions and Benefits Act 1992.