3. After regulation 21A(1) of the principal Regulations (effect of statutory maternity pay on incapacity benefit) 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.”.
Regulation 21A was inserted by S.R. 1988 No. 128 and amended by S.R. 1990 No. 112 and S.R. 1995 No. 150
Subsection (1A) was inserted by S.R. 1994 No. 176
See s ection 162(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992; section 162(3) is amended by S.R. 1994 No. 176. See also Articles 9 and 10 of S.R. 1996 No. 73
See section 35(1A) of, and paragraph 4 of Part I of Schedule 4 to, the Social Security Contributions and Benefits (Northern Ireland) Act 1992; paragraph 4 of Part I of Schedule 4 is amended by S.R. 1994 No. 176. See also S.R. 1996 No. 73