The Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994

Citation, commencement and interpretation E+W+S

1.—(1) These Regulations may be cited as the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 and regulations 2 to 7 shall have effect in relation to payments of statutory maternity pay due on or after 4th September 1994.

(2) This regulation and regulation 9 shall come into force on 31st July 1994.

(3) Regulations 2 to 8 shall come into force on 4th September 1994.

(4) In these Regulations—

• [F1 “the Board” means the Commissioners of Inland Revenue;]

• “the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 1992

• [F1 “the Contributions Regulations” means the Social Security (Contributions) Regulations 2001;]

• [F1 “the Employment Act” means the Employment Act 2002;]

• M1 “the Maternity Allowance Regulations” means the Social Security (Maternity Allowance) Regulations 1987 ;

• F2 ...

• [F1 “contributions payments” has the same meaning as in section 167(8) of the Contributions and Benefits Act;]

• “employer” shall include a person who was previously an employer of a woman to whom a payment of statutory maternity pay was made, whether or not that person remains her employer at the date any deduction from contributions payments is made by him in accordance with regulation 5 or, as the case may be, any payment is received by him in accordance with regulation 6;

• “income tax month” means the period beginning on the 6th day of any calendar month and ending on the 5th day of the following calendar month;

• [F1 “income tax quarter” means, in any tax year, the period beginning on 6th April and ending on 5th July, the period beginning on 6th July and ending on 5th October, the period beginning on 6th October and ending on 5th January, or the period beginning on 6th January and ending on 5th April;]

• F2 ...

• “qualifying day” means the first day in the week immediately preceding the 14th week before the expected week of confinement in which a woman who is or has been an employee first satisfies the conditions of entitlement to statutory maternity pay for which a deduction from a contributions payment is made by her employer in respect of a payment of statutory maternity pay made by him;

• “qualifying tax year” means the tax year preceding the tax year in which the qualifying day in question falls.

• [F1 “statutory adoption pay” means any payment under section 171ZL of the Contributions and Benefits Act;]

• [F1 “statutory paternity pay” means any payment under section 171ZA or 171ZB of the Contributions and Benefits Act;]

• [F1 “tax year” means the period of 12 months beginning on 6th April in any year;]

• [F1 “writing” includes writing delivered by means of electronic communications approved by directions issued by the Board pursuant to regulations made under section 132 of the Finance Act 1999;]

[F3 (5) Any reference in these Regulations to the employees of any employer includes, where the context permits, a reference to his former employees.]

F4 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Words in reg. 1(4) inserted (6.4.2003) by Statutory Maternity Pay (Compensation of Employers) Amendment Regulations 2003 (S.I. 2003/672), regs. 1(1), 2(2)(b)

F2 Words in reg. 1(4) omitted (6.4.2003) by virtue of Statutory Maternity Pay (Compensation of Employers) Amendment Regulations 2003 (S.I. 2003/672), regs. 1(1), 2(2)(a)

F3 Reg. 1(5) substituted (6.4.2003) by Statutory Maternity Pay (Compensation of Employers) Amendment Regulations 2003 (S.I. 2003/672), regs. 1(1), 2(3)

F4 Reg. 1(6) omitted (6.4.2003) by virtue of Statutory Maternity Pay (Compensation of Employers) Amendment Regulations 2003 (S.I. 2003/672), regs. 1(1), 2(4)

Marginal Citations

M1 S.I. 1987/416; the relevant amending instrument is S.I. 1994/1367.