1.—(1) These regulations may be cited as the Statutory Maternity Pay (Compensation of Employers) Regulations 1987 and shall come into force on6th April 1987.
(2) In these regulations—
“contributions payments” means any payments which an employer is required, by or under any enactment, to make in discharge of any liability in respect of primary orsecondary Class 1 contributions;
“regulation 2”,“regulation 3”,“regulation 4” and“regulation 5” mean, respectively, regulations 2, 3, 4 and 5 of these regulations;
“statutory sick pay” has the same meaning as in Part I of the Social Security and Housing Benefits Act 1982(1);
and other expressions have the same meaning as in the Social Security Act 1986.
(3) For the purposes of regulations 4 and 5“the Secretary of State” shall include a reference to the Commissioners of Inland Revenue acting on his behalf.