[F14. An employer who has made, or is liable to make, any payment of statutory maternity pay shall be entitled to recover—
(a)an amount equal to 92 per cent. of such payment; or
(b)if he is a small employer—
(i)an amount equal to such payment, and
(ii)an additional amount under regulation 3,
in accordance with the provisions of these Regulations.]
Textual Amendments
F1 Reg. 4 - 6A substituted for reg. 4 - 6 (6.4.2003) by Statutory Maternity Pay (Compensation of Employers) Amendment Regulations 2003 (S.I. 2003/672), regs. 1(1), 4