12.—(1) Section 171ZS M1 (Part 12ZB: supplementary) is amended in accordance with this paragraph.E+W+S
(2) In subsection (1) for the definition of “employer” substitute—
““employer”, in relation to a person who is an employee, means a person who—
(a)under section 6 above is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee; or
(b)would be liable to pay such contributions but for—
(ii)the condition in section 6(1)(b), or
(ii)the employee being under the age of 16;”.
(3) In subsection (2) omit paragraph (b) and the word “and” preceding it.
(4) This paragraph applies in relation to an entitlement to statutory adoption pay in respect of children—
(a)matched with a person who is notified of having been matched on or after the commencement date; or
(b)placed for adoption on or after that commencement.
Marginal Citations
M1Section 171ZS was inserted by the Employment Act 2002, section 4.