5. In the case of the payment of statutory sick pay or statutory maternity pay under Parts XI or XII of the Social Security Contributions and Benefits (Northern Ireland) Act 1992[F1, or a payment under any enactment having effect in Northern Ireland corresponding to a payment of [F2ordinary or additional statutory paternity pay] or statutory adoption pay]F3–
(a)any amount deducted by way of primary Class 1 contributions under that Act;
(b)one-half of any sum paid by way of a contribution towards an occupational or personal pension scheme.
Textual Amendments
F1Words in Sch. 7 para. 5 inserted (8.12.2002) by The Social Security (Paternity and Adoption) Amendment Regulations 2002 (S.I. 2002/2689), regs. 1(1)(b), 3(6)(b)
F2Words in Sch. 7 para. 5 substituted (1.4.2012) by The Social Security (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/757), regs. 1(4), 4(3)(b)