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2. In regulation 3 of the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994(1) (determination of the amount of additional payment to which a small employer shall be entitled)—
(a)after the words “In respect of any payment of statutory maternity pay”, there shall be inserted the words “made in the tax year commencing 6th April 1995, or in any subsequent tax year,”;
(b)for the figure “4 per cent.” there shall be substituted the figure “5 per cent.”.
S.I. 1994/1882.
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