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PART IVGENERAL PROVISIONS

Payments to be treated as contractual remuneration

19.  For the purposes of paragraph 12(1) and (2) of Schedule 4 to the 1986 Act, the payments which are to be treated as contractual remuneration are sums payable under the contract of service—

(a)by way of remuneration;

(b)for incapacity for work due to sickness or injury, and

(c)by reason of pregnancy or confinement.