Social Security and Housing Benefits Act 1982

8 (1) This paragraph applies in any case where—

(a) a notice has been served on an employer under paragraph 7(3) above and the employer has been required to comply with paragraph 7(4) above ; and

(b) a benefit officer appointed under section 27 of the [1976 c. 71.] Supplementary Benefits Act 1976 determines that the whole, or a specified part, of the amount paid by way of supplementary benefit would not have been paid if the employer had paid to the employee concerned, on or before a date determined in accordance with regulations, an amount equal to the net payment, or the aggregate of the net payments, attributable to the sickness payment or payments in question.

(2) In a case to which this paragraph applies, the employer concerned shall, if the Secretary of State so requires, pay to the Secretary of State, within the prescribed period, whichever is the lesser of the following—

(a) the amount determined in accordance with sub-paragraph (1)(a) above ;

(b) an amount equal to the net payment, or the aggregate of the net payments, required to be withheld by virtue of paragraph 7(4)(c) above.

(3) Any sum paid to the Secretary of State under this paragraph shall be paid by him into the Consolidated Fund.

(4) For the purposes of regulations made under section 14(2)(d) (provision for review of determinations) of the Act of 1976 a determination by a benefit officer made for the purposes of this paragraph shall be treated as if it had been made under that Act; and for the purposes of section 15 of that Act (right of appeal) the employee shall be treated as a person to whom section 15 gives a right of appeal against the determination (including a determination to refuse to review a determination).