5. In the case of the payment of statutory sick pay or statutory maternity pay under Parts XI or XII of the Social Security Contributions and Benefits (Northern Ireland) Act 1992F1 [F2, or a payment under any enactment having effect in Northern Ireland corresponding to a payment of [F3statutory paternity pay] [F4statutory shared parental pay or statutory adoption pay]] –
(a)any amount deducted by way of primary Class 1 contributions under that Act;
(b)one-half of any sum paid by way of a contribution towards an occupational or personal pension scheme.
Textual Amendments
F2Words in Sch. 7 para. 5 inserted (8.12.2002) by The Social Security (Paternity and Adoption) Amendment Regulations 2002 (S.I. 2002/2689), regs. 1(1)(b), 3(6)(b)
F3Words in Sch. 7 para. 5 substituted (5.4.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), arts. 1(3), 7(6)(b)(i) (with art. 35(1))