- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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15. In regulation 43—
(a)for paragraph (1) substitute—
“(1) Notwithstanding sections 171ZD and 171ZM of the Act, where the conditions in regulation 42(2)(a) and (b) are satisfied, liability to make payments of statutory paternity pay or statutory adoption pay, as the case may be, is to be that of the Board(1) and not the employer for—
(a)any week in respect of which the employer was liable to pay statutory paternity pay or statutory adoption pay to that person but did not do so, and
(b)any subsequent week in respect of which that person is entitled to payments of statutory paternity pay or statutory adoption pay.”;
(b)in paragraph (2)—
(i)after the words “statutory adoption pay”, insert “in respect of any week in which a person is entitled to such payments”;
(ii)for the words “paternity pay or adoption pay period”, substitute “adoption pay period or the qualifying period specified in regulations 6A or 12A, as the case may be”.
The “Board” means the Commissioners of Inland Revenue (see section 171ZJ(1) of the Act and regulation 2(1) of S.I. 2002/2822). The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Inland Revenue (however expressed) shall, in so far as is appropriate, be taken as a reference to the Commissioners for His Majesty’s Revenue and Customs.
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