PART 4ADDITIONAL STATUTORY PATERNITY PAY: PROVISIONS APPLICABLE TO BOTH ADDITIONAL STATUTORY PATERNITY PAY (BIRTH) AND ADDITIONAL STATUTORY PATERNITY PAY (ADOPTION)
Liability of the Commissioners to pay additional statutory paternity pay35.
(1)
Where—
(a)
an officer of Revenue and Customs has decided that an employer is liable to make payments of additional statutory paternity pay;
(b)
the time for appealing against the decision has expired; and
(c)
no appeal against the decision has been lodged or leave to appeal against the decision is required and has been refused,
then for any week in respect of which the employer was liable to make payments of additional statutory paternity pay but did not do so, and for any subsequent weeks in the additional statutory paternity pay period, the liability to make those payments shall, notwithstanding section 171ZED of the Act, be that of the Commissioners and not the employer.
(2)
Liability to make payments of additional statutory paternity pay shall, notwithstanding section 171ZED of the Act, be a liability of the Commissioners and not the employer as from the week in which the employer first becomes insolvent until the end of the additional statutory paternity pay period.
(3)
For the purposes of paragraph (2) an employer shall be taken to be insolvent if, and only if—
(a)
in England and Wales—
(i)
the employer has been adjudged bankrupt or has made a composition or arrangement with its creditors;
(ii)
the employer has died and the employer's estate falls to be administered in accordance with an order made under section 421 of the Insolvency Act 1986 M1; or
(iii)
where an employer is a company or a limited liability partnership, a winding-up order is made or a resolution for a voluntary winding-up is passed (or, in the case of a limited liability partnership, a determination for a voluntary winding-up has been made) with respect to it, or it enters administration, or a receiver or a manager of its undertaking is duly appointed, or possession is taken, by or on behalf of the holders of any debentures secured by a floating charge, of any property of the company or limited liability partnership comprised in or subject to the charge, or a voluntary arrangement proposed for the purposes of Part 1 of the Insolvency Act 1986 is approved under that Part of that Act;
(b)
in Scotland—
(i)
an award of sequestration is made on the employer's estate or the employer executes a trust deed for its creditors or enters into a composition contract;
(ii)
the employer has died and a judicial factor appointed under section 11A of the Judicial Factors (Scotland) Act 1889 M2 is required by that section to divide the employer's insolvent estate among the employer's creditors; or
(iii)
where the employer is a company or a limited liability partnership, a winding-up order is made or a resolution for voluntary winding-up is passed (or, in the case of a limited liability partnership, a determination for a voluntary winding-up is made) with respect to it, or it enters administration, or a receiver of its undertaking is duly appointed, or a voluntary arrangement proposed for the purposes of Part 1 of the Insolvency Act 1986 is approved under that Part.