Amendment of the Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations (Northern Ireland) 2002
6.—(1) The Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations (Northern Ireland) 2002(1) are amended as follows.
(2) In regulation 32 (treatment of persons as employees), for paragraph (1A)(2) substitute—
“(1A) Paragraph (1) shall have effect in relation to a person who—
(a)is under the age of 16; and
(b)would or, as the case may be, would not have been treated as an employed earner by virtue of the Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978 had he been over that age,
as it has effect in relation to a person who is or, as the case may be, is not so treated.”.
S.R. 2002 No. 378; relevant amending Regulations are S.R. 2006 No. 261
Paragraph (1A) of regulation 32 was inserted by paragraph 12(2)(b) of Schedule 7 to S.R. 2006 No. 261