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The Social Security Contributions and Benefits (Northern Ireland) Act 1992 has effect as if—
(a)in section 147 (employer's liability for statutory sick pay), after subsection (4) there were inserted—
“(4A)Regulations under subsection (4) may make provision about whether an employee is deemed to be incapable (as referred to in that subsection) in relation to severe acute respiratory syndrome coronavirus 2 by reference to guidance or any other document published by the Regional Agency for Public Health and Social Well-being, Public Health England, NHS National Services Scotland, the Public Health Wales National Health Service Trust or any other person specified in the regulations as that guidance or other document is amended from time to time.”;
(b)in section 171 (regulations), after subsection (5) there were inserted—
“(5A)But regulations under—
(a)section 147(4) in relation to severe acute respiratory syndrome coronavirus 2, or
(b)section 155B,
may provide for a person to exercise a discretion in dealing with any matter under those regulations.”