Contract of service ended for the purpose of avoiding liability for statutory sick pay
4.—(1) The provisions of this regulation apply in any case where an employer's contract of service with an employee is brought to an end by the employer solely or mainly for the purpose of avoiding liability for statutory sick pay.
(2) Where a period of entitlement is current on the day on which the contract is brought to an end, the employer shall be liable to pay statutory sick pay to the employee until the occurrence of an event which, if the contract had still been current, would have caused the period of entitlement to come to an end under section 3(2)(a), (b) or (d) or regulation 3(1), or (if earlier) until the date on which the contract would have expired.