The Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 2002

Statutory adoption pay and contractual remuneration E+W+S

28.  For the purposes of section 171ZP(4) and (5) of the Act, the payments which are to be treated as contractual remuneration are sums payable under a contract of service—

(a) by way of remuneration;

(b) for incapacity for work due to sickness or injury;

(c) by reason of the adoption of a child.

Modifications etc. (not altering text)

C1 Regs. 26-28 applied (30.5.2003) by The Statutory Paternity Pay (Adoption) and Statutory Adoption Pay (Adoptions from Overseas) (No. 2) Regulation 2003 (S.I. 2003/1194), regs. 1, 3(1)–(3)