This section has no associated Explanatory Notes
12(1)Section 164 of the Social Security Contributions and Benefits Act 1992 (statutory maternity pay: entitlement and liability to pay) is amended as follows.
(2)In subsection (9)(b), for “of his” there is substituted “of the Commissioners of Inland Revenue”.
(3)After subsection (10) there is inserted—
“(11)Any regulations under subsection (9) above which are made by virtue of paragraph (b) of that subsection must be made with the concurrence of the Commissioners of Inland Revenue.”