Citation, commencement and interpretation
1.—(1) These regulations may be cited as the Statutory Sick Pay (Additional Compensation of Employers) Amendment Regulations 1987 and shall come into force on 6th April 1987.
(2) In these regulations “the principal regulations” means the Statutory Sick Pay (Additional Compensation of Employers and Consequential Amendments) Regulations 1985(1).
Amendment of regulation 1(2) of the principal regulations
2. In regulation 1(2) of the principal regulations (interpretation) after the definition of regulation 2, regulation 3, regulation 4 and regulation 5 there shall be inserted—
““statutory maternity pay” has the same meaning as in Part V of the Social Security Act 1986(2);”
Substitution for regulation 3 of the principal regulations
3. For regulation 3 of the principal regulations (determination of amount) there shall be substituted the following regulation—
“3. In respect of a payment of statutory sick pay made in the tax year commencing 6th April 1987, an employer shall be entitled under regulation 2 to an amount equal to 7 per cent. of the payment, that percentage being the total amount of secondary Class 1 contributions estimated by the Secretary of State as to be paid in respect of statutory maternity pay and statutory sick pay by all employers in that year, expressed as a percentage of the total amount of statutory maternity pay and statutory sick pay estimated by him to be paid by all employers in that year.”.
Signed by authority of the Secretary of State for Social Services.
John Major
Minister of State,
Department of Health and Social Security
23rd January 1987
The Commissioners of Inland Revenue hereby concur. By Order of the Commissioners of Inland Revenue.
B. Pollard
A. J. G. Isaac
Two of the Commissioners of Inland Revenue
27th January 1987