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71At the end of section 219A of the Income and Corporation Taxes Act 1970 (which charges certain payments to income tax under Schedule E) there shall be added “and
(d)payments of statutory maternity pay under Part V of the Social Security Act 1986 or, in Northern Ireland, any corresponding provision contained in an Order in Council under the [1974 c. 28.] Northern Ireland Act 1974.”.
72The words " (other than maternity allowance)" shall be inserted—
(a)after the words " that subsection ", in subsection (2) of section 13 of the Social Security Act 1975 ; and
(b)after the words " for benefit", in subsection (8) of that section.
73In section 122(4) of that Act for the words "either or both those Funds " there shall be substituted the words "that Fund ".
74In section 18(2)(c) of the Social Security (Miscellaneous Provisions) Act 1977 (certain sums to be earnings for social security purposes) for the words " that Act" there shall be substituted the words "the [1978 c. 44.] Employment Protection (Consolidation) Act 1978 ".
75In section 33 of the Employment Protection (Consolidation) Act 1978 (right to return to work) in subsections (3) and (4) for the word " rights " there shall be substituted the word "right" and in subsection (5) for the words " either of the rights " there shall be substituted the words "the right ".
76In subsection (4) of section 123 of that Act (payment of unpaid contributions to pension schemes) for the words " maternity pay" there shall be substituted the words ", statutory sick pay, statutory maternity pay under Part V of the Social Security Act 1986, maternity pay under Part III of this Act ".
77The following subsection shall be substituted for section 3(9) of the Social Security and Housing Benefits Act 1982 (definitions relating to period of entitlement to statutory sick pay)—
“(9)In this section—
" confinement" is to be construed in, accordance with section 50 of the Social Security Act 1986 ; and
" disqualifying period " means—
in relation to a woman entitled to statutory maternity pay, the maternity pay period ; and
in relation to a woman entitled to maternity allowance, the maternity allowance period ;
" maternity allowance period " has the meaning assigned to it by section 22(2) of the principal Act; and
" maternity pay period " has the meaning assigned to it by section 47(1) of the Social Security Act 1986.”.
78The following paragraph shall be inserted before paragraph (a) of section 45(2) of that Act (Parliamentary control of subordinate legislation)—
“(za)regulations under section 7 of this Act;”.
79In paragraph 3(2)(d) of Part II of Schedule 4 to the Insolvency Act 1985 (preferential debts) the words from the beginning to " 1982 " shall cease to have effect.
80Paragraph 9(2)(d) of Schedule 3 to the Bankruptcy (Scotland) Act 1985 (preferential debts) shall cease to have effect.
81In subsection (1)(f) of section 7 of the Wages Act 1986 (meaning of " wages ") for the words " maternity pay under Part III of the 1978 Act" there shall be substituted the words "statutory maternity pay under the Social Security Act 1986 ".
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