Statutory adoption pay and contractual remunerationE+W+S
28. 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.
Modifications etc. (not altering text)
C1Regs. 26-28 applied (30.5.2003) by The Statutory Paternity Pay (Adoption) and Statutory Adoption Pay (Adoptions from Overseas) (No. 2) Regulation 2003 (S.I. 2003/1194), regs. 1, 3(1)–(3)