Statutory parental bereavement pay and contractual remuneration
This section has no associated Explanatory Memorandum
21. For the purposes of section 167ZZ14(1) and (2) of the 1992 Act (payment of contractual remuneration to go towards discharging liability to pay statutory parental bereavement pay and payment of statutory parental bereavement pay to go towards discharging liability to pay contractual remuneration), the payments which are to be treated as contractual remuneration are sums payable under a contract of service—
(a)by way of remuneration;
(b)for incapacity for work due to sickness or injury; or
(c)by reason of the birth, adoption, care or death of a child.