Part VIIF1Information
Statutory maternity pay and other benefits
123 Disclosure by the Department for purpose of determination of period of entitlement to statutory maternity pay.
Where the Department considers that it is reasonable for information held by the Department to be disclosed to a person liable to make payments of statutory maternity pay for the purpose of enabling that person to determine—
a
whether a maternity pay period exists in relation to a woman who is or has been an employee of his; and
b
if it does, the date of its commencement and the weeks in it in respect of which he may be liable to pay statutory maternity pay,
the Department may disclose the information to that person.
124 Duties of employers - statutory maternity pay and claims for other benefits.
1
Regulations may make provision requiring an employer in prescribed circumstances to furnish information in connection with the making of a claim by a woman who is or has been his employee for—
F8za
universal credit;
a
a maternity allowance;
F9aa
an employment and support allowance;
b
F2short-term incapacity benefit;
c
F4d
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Regulations under this section shall prescribe—
a
the kind of information to be furnished in accordance with the regulations;
b
the person to whom information of the prescribed kind is to be furnished; and
c
the manner in which, and period within which, it is to be furnished.
3
Regulations F5made with the concurrence of the Inland Revenue—
a
may require employers to maintain such records in connection with statutory maternity pay as may be prescribed;
b
may provide for—
i
any woman claiming to be entitled to statutory maternity pay; or
ii
any other person who is a party to proceedings arising under Part XII of the Contributions and Benefits Act,
to furnish to the Department F6or the Inland Revenue (as the regulations may require), within a prescribed period, any information required for the determination of any question arising in connection therewith; and
c
may require persons who have made payments of statutory maternity pay to furnish to the Department F6or the Inland Revenue (as the regulations may require) such documents and information, at such times, as may be prescribed.
F74
Regulations made with the concurrence of the Inland Revenue may require employers to produce wages sheets and other documents and records to officers of the Inland Revenue, within a prescribed period, for the purpose of enabling them to satisfy themselves that statutory maternity pay has been paid, and is being paid, in accordance with regulations under section 5 above, to employees or former employees who are entitled to it.
Heading substituted (1.7.1997) by 1997 c. 47, s. 1(2); S.I. 1997/1577, art. 2, Sch.