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(1)In section 9 of the [1982 c. 24.] Social Security and Housing Benefits Act 1982 (recovery by employers of amounts paid by way of statutory sick pay)—
(a)the following subsection shall be inserted after subsection (1)—
“(1A)Regulations shall also make provision—
(a)giving any employer who has made a payment of statutory sick pay a right, except in prescribed circumstances, to an amount determined by reference to secondary Class 1 contributions in such manner as may be prescribed;
(b)for the recovery by an employer, in prescribed circumstances, of the whole or any part of any such amount from contributions payments;
(c)for the payment to an employer by the Secretary of State or by the Commissioners of Inland Revenue on behalf of the Secretary of State, in prescribed circumstances, of the whole or any part of any such amount.”;
(b)in subsection (2), " and subsection (1A)" shall be inserted after " (1)(a)";
(c)in subsection (5), after the words " statutory sick pay " there shall be inserted the words " or deductions or payments made by virtue of subsection (1A) above"; and
(d)in subsection (7), " or subsection (lA)(c)" shall be inserted after " (1)(b)".
(2)Regulations made under any enactment before the expiry of the period of six months beginning with the day on which this Act is passed and contained in a statutory instrument which states that it contains only provisions consequential on subsection (1) above may be framed so as to have effect as from a date earlier than the making of the regulations.
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