Liability of the Commissioners to pay statutory shared parental pay in case of legal custody or imprisonment
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Memorandwm Esboniadol
46. Where there is liability to pay statutory shared parental pay—
(a)in respect of a period which is subsequent to the last week falling within paragraph (1)(c) of regulations 14 and 26 (cases where there is no liability to pay statutory shared parental pay); or
(b)during a period of detention in legal custody by virtue of paragraph (2) of those regulations;
that liability, despite section 171ZX(1) of the 1992 Act, shall be that of the Commissioners and not the employer.