1. The Contributions and Benefits Act is amended as follows.
2. In section 35 (state maternity allowance)—
(a)in subsection (1), for paragraph (c) there is substituted—
“(c)her average weekly earnings (within the meaning of section 35A below) are not less than the maternity allowance threshold for the tax year in which the beginning of the period of 66 weeks mentioned in paragraph (b) above falls;”;
(b)in subsection (3)(c), for “above or in section 35A(2) or (3) below” there is substituted “or (c) above”; and
(c)after subsection (6) there is inserted—
“(6A) In this section “the maternity allowance threshold”, in relation to a tax year, means (subject to subsection (6B) below) £30.
(6B) Whenever the Secretary of State makes an order under section 35(6B) of the Great Britain Contributions and Benefits Act (increase of maternity allowance threshold), the Department may make a corresponding order for Northern Ireland.”.
3. In section 35A (appropriate weekly rate of maternity allowance), for subsections (6) and (7) there is substituted—
“(6) In this section—
“the maternity allowance threshold” has the same meaning as in section 35 above;
“specified” means prescribed by or determined in accordance with regulations.”.
4. In section 160 (statutory maternity pay – entitlement and liability to pay), in subsection (10)(b), for “section 162(2),” there is substituted “section 162(1) and (2)”.