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Social Security Contributions and Benefits Act 1992
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- UK Public General Acts
- 1992 c. 4
- PART 12ZC
- Section 171ZX
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- Original: King's Printer Version
- Revised Version 31/3/2020
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Changes over time for: Section 171ZX
Alternative versions:
- 30/06/2014- Amendment
- 01/12/2014- Amendment
- 06/04/2015
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Social Security Contributions and Benefits Act 1992, Section 171ZX is up to date with all changes known to be in force on or before 09 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1171ZXLiability to make paymentsU.K.
(1)The liability to make payments of statutory shared parental pay under section 171ZU or 171ZV is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in section 171ZU(2)(c) or (4)(d) or 171ZV(2)(c) or (4)(d), as the case may be.
(2)Regulations must make provision as to a former employer's liability to pay statutory shared parental pay to a person in any case where the former employee's contract of service with the person has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory shared parental pay.
(3)The Secretary of State may, with the concurrence of the Commissioners for Her Majesty's Revenue and Customs, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory shared parental pay is to be a liability of the Commissioners.]
Textual Amendments
F1Pt. 12ZC inserted (30.6.2014) by Children and Families Act 2014 (c. 6), ss. 119(1), 139(6); S.I. 2014/1640, art. 3(1)(c)
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