[F1167ZZ1Liability to make paymentsN.I.
(1)The liability to make payments of statutory shared parental pay by virtue of sections 167ZU and 167ZV or, as the case may be, 167ZW and 167ZX is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in section 167ZU(2)(c) or (4)(d) or, as the case may be, 167ZW(2)(c) or (4)(d).
(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 Department 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 (15.3.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 5(2), 23(1); S.R. 2015/86, art. 3(1)(d)