Statutory Instruments
2004 No. 698
SOCIAL SECURITY
TERMS AND CONDITIONS OF EMPLOYMENT
The Statutory Maternity Pay (Compensation of Employers) Amendment Regulations 2004
Made
10th March 2004
Laid before Parliament
16th March 2004
Coming into force
6th April 2004
The Secretary of State for Work and Pensions, in exercise of the powers conferred by sections 167(4)(a), 171(1) and 175(1) to (3) of the Social Security Contributions and Benefits Act 1992( 1 ), sections 163(4)(a), 167(1) and 171(3) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992( 2 ) and of all other powers enabling him in that behalf, with the concurrence of the Commissioners of Inland Revenue( 3 ), hereby makes the following Regulations:
Citation and commencement
1. —(1) These Regulations may be cited as the Statutory Maternity Pay (Compensation of Employers) Amendment Regulations 2004.
(2) These Regulations shall come into force on 6th April 2004 and shall have effect in relation to payments of statutory maternity pay made on or after that date.
Amendment of the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994
2. In regulation 2(1) of the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994( 4 ) (meaning of “small employer”) for “£40,000” there shall be substituted “£45,000”.
Amendment of the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations (Northern Ireland) 1994
3. In regulation 2(1) of the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations (Northern Ireland)1994( 5 ) (meaning of “small employer”) for “£40,000” there shall be substituted “£45,000”.
Signed by authority of the Secretary of State for Work and Pensions.
P Hollis
Parliamentary Under-Secretary of State,
Department for Work and Pensions
8th March 2004
The Commissioners of Inland Revenue hereby concur.
Nick Montagu
Ann Chant
Two of the Commissioners of Inland Revenue
10th March 2004
1992 c. 4 ; section 167 was substituted by section 21(1) of the Employment Act 2002 (c. 22) . Section 171(1) is cited because of the meaning ascribed to the word “prescribed”. Sections 175(1) and (1A) were amended by paragraph 29 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc. ) Act 1999 (c. 2) and section 175(1A) was further amended by Schedule 6 to the Tax Credits Act 2002 (c. 21) .
1992 c. 7 ; section 163 was substituted by section 21(2) of the Employment Act 2002. Section 167(1) is cited because of the meaning ascribed to the word “prescribed”. Section 171(10) was substituted by paragraph 28(3) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671 ).
See the Social Security Contributions and Benefits Act 1992, section 167(7) and the Social Security Contributions and Benefits (Northern Ireland) Act 1992, section 163(8).
S.R. 1994 No.271 ; the relevant amending instrument is S.I. 2002/225 .