Statutory Instruments

2021 No. 281

Social Security

The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Amendment) Regulations and the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) (Amendment) Regulations 2021

Made

9th March 2021

Laid before Parliament

10th March 2021

Coming into force

6th April 2021

The Commissioners for Her Majesty’s Revenue and Customs, with the concurrence of the Secretary of State, make the following Regulations in exercise of the powers conferred by section 159B of the Social Security Contributions and Benefits Act 1992(1) and section 155B of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(2).

(1)

1992 c. 4. By virtue of section 39(1) of the Coronavirus Act 2020 (c. 7), the Social Security Contributions and Benefits Act 1992 has effect as if a new section 159B were inserted after section 159A.

(2)

1992 c. 7. By virtue of section 42(1) of the Coronavirus Act 2020, the Social Security Contributions and Benefits (Northern Ireland) Act 1992 has effect as if a new section 155B were inserted after section 155A.