39Maternity pay rebate
(1)Subject to any regulations made under this section, the Secretary of State shall pay out of the Maternity Pay Fund to every employer who makes a claim under this section and who, being liable to pay, has paid maternity pay to an employee, an amount equal to the full amount of maternity pay so paid (in this section and sections 42 and 43 referred to as a " maternity pay rebate ").
(2)The Secretary of State may if he thinks fit, and if he is satisfied that it would be just and equitable to do so having regard to all the relevant circumstances, pay such a rebate to an employer who makes a claim under this section and who has paid maternity pay to an employee in circumstances in which, by reason of the time limit provided for in section 36(2) a complaint by the employee has been dismissed, or would not bo entertained, by an industrial tribunal.
(3)For the purposes of subsections (1) and 2) a payment of contractual remuneration by an employer shall be treated as a Payment of maternity pay to the extent that, by virtue of section 35(4) —
(a)it extinguishes the employer's liability to pay maternity pay; or
(b)in a case falling within subsection (2), it would extinguish that liability if a complaint by the employee were not time-barred as described in that subsection.
(4)The Secretary of State shall make provision by regulations as to the making of claims for maternity pay rebates under this section and such regulations may in particular-
(a)require a claim to be made within such time limit as may be prescribed ; and
(b)require a claim to be supported by such evidence as may be prescribed.