PART 5Statutory adoption pay
Statutory adoption pay and contractual remunerationC128
For the purposes of section 171ZP(4) and (5) of the Act, the payments which are to be treated as contractual remuneration are sums payable under a contract of service—
a
by way of remuneration;
b
for incapacity for work due to sickness or injury;
c
by reason of the adoption of a child.