Explanatory Note
(This note is not part of the Regulations)
These Regulations amend the Statutory Maternity Pay (General) Regulations 1986 (S.I.1986/1960) (the “1986 Regulations”) and the Statutory Sick Pay (General) Regulations 1982 (S.I.1982/894) (the “1982 Regulations”).
Regulation 1 provides for citation and commencement.
Regulation 2 amends the 1986 Regulations as follows—
A new regulation 26A is inserted, requiring employers to produce records relating to statutory maternity pay to an authorised officer of the Inland Revenue within 30 days of a notice being issued to that effect. The remainder of the new regulation specifies the types of documents that must be produced, where production must take place and that production does not affect any lien over the records.
Regulation 32 is revoked following the amendment of section 113 of the Social Security Administration Act 1992 (c. 5) (breach of regulations) and the insertion of sections 113A (statutory sick pay and statutory maternity pay: breach of regulations) and 113B (statutory sick pay and statutory maternity pay: fraud and negligence) into that Act by the National Insurance Contributions and Statutory Payments Act 2004 (c. 3).
Regulation 3 makes similar amendments to corresponding provisions in the 1982 Regulations.
A full regulatory impact assessment has not been produced for this instrument as it has no impact on the costs of business.