PART IVGENERAL PROVISIONS

Payments to be treated as contractual remuneration19

For the purposes of paragraph 12(1) and (2) of Schedule 4 to the 1986 Act, the payments which are to be treated as contractual remuneration are sums payable under the contract of service—

a

by way of remuneration;

b

for incapacity for work due to sickness or injury, and

c

by reason of pregnancy or confinement.