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3. After regulation 21A (effect of statutory maternity pay on incapacity benefit)(1) there shall be inserted the following regulation—
21B. Where a woman, in any week which falls within the maternity pay period, is—
(a)in receipt of maternity allowance pursuant to the provisions of section 35(1A)(2) of the Contributions and Benefits Act; and
(b)entitled to receive statutory maternity pay in consequence of receiving a back-dated pay increase which includes a sum in respect of the relevant period;
the employer shall only be liable to make payments of statutory maternity pay in respect of such week of an amount equal to the amount (if any) by which the rate of statutory maternity pay(3) exceeds the rate of maternity allowance(4) received by her in that week..”
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