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11. (1) Section 171ZJ(1) (Part 12ZA: supplementary) is amended in accordance with this paragraph.
(2) In subsection (1) for the definition of “employer” substitute—
““employer”, in relation to a person who is an employee, means a person who—
under section 6 above is, liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee; or
would be liable to pay such contributions but for—
the condition in section 6(1)(b), or
the employee being under the age of 16;”.
(3) In subsection (2) omit paragraph (b) and the word “and” preceding it.
(4) This paragraph applies in relation to an entitlement to—
(a)statutory paternity pay (birth) in respect of children whose expected week of birth begins on or after 14th January 2007;
(b)statutory paternity pay (adoption) in respect of children—
(i)matched with a person who is notified of having been matched on or after the commencement date; or
(ii)placed for adoption on or after the commencement date.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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