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(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)—
(a)in subsection (1)(b) (adjustments in respect of the operation of legislation relating to statutory sick pay and maternity pay)—
(i)the word “and” at the end of sub-paragraph (i) is omitted, and
(ii)after sub-paragraph (ii) there is inserted—
“(iii)statutory paternity pay; and
(iv)statutory adoption pay.”;
(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 ”.
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