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7.—(1) For the purposes of section 171ZEE(2)(a) of the Act, the date on which the additional statutory paternity pay period (birth) in respect of C begins is—
(a)the date specified by P in accordance with regulation 8(2)(d) or last varied in accordance with regulation 8(6), or
(b)if later, the date of M’s taking action constituting a return to work within the meaning of regulation 19,
being, in either case, a date which falls no earlier than 20 weeks after the date of C’s birth.
(2) For the purposes of section 171ZEE(2)(b)(ii) of the Act, the date on which the additional statutory paternity pay period (birth) in respect of C ends is the date specified by P in accordance with regulation 8(2)(e) or last varied in accordance with regulation 8(6).
(3) For the purposes of section 171ZEE(4)(a) of the Act, the additional statutory paternity pay period (birth) shall not last longer than 26 weeks.
(4) This paragraph applies instead of paragraph (2) where—
(a)M dies after the beginning but before the end of the additional statutory paternity pay period (birth) in respect of C; and
(b)as soon as reasonably practicable after M’s death, P gives the person paying P additional statutory paternity pay (birth) notice in writing of M’s death.
(5) Where paragraph (4) applies, the date on which the additional statutory paternity pay period (birth) in respect of C ends is the date—
(a)on which the maternity allowance period or maternity pay period in respect of C, which would have applied but for M’s death, would have ended; or
(b)if earlier, such date which, for the purposes of section 171ZEE(2)(b)(ii) of the Act, P may specify in the notice given under paragraph (4)(b).
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