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12.—(1) Section 171ZS(1) (Part 12ZB: 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 statutory adoption pay in respect of children—
(a)matched with a person who is notified of having been matched on or after the commencement date; or
(b)placed for adoption on or after that commencement.
Section 171ZS was inserted by the Employment Act 2002, section 4.
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