Regulation 5 Treatment of two or more employers as one

The employer to be regarded for the purposes of additional statutory paternity pay as the employer under the one contract where two or more contracts of employment are treated as one in accordance with regulation 2 shall be—

(a)

in the case of a person whose contract of employment is treated by a scheme under paragraph 8 of Schedule 4 to the 2006 Act or paragraph 8 of Schedule 3 to the 2006 (Wales) Act as divided—

(i)

the Special Health Authority, Primary Care Trust or Local Health Board from which the person was transferred, in a case where any one of the contracts is with such a body; or

(ii)

the first NHS trust to which a contract was transferred in a case where none of the contracts is with such a body; or

(b)

in the case of a person whose contract of employment is divided as provided by an order under paragraph 26(1) of Schedule 3 to the 2006 Act—

(i)

the Strategic Health Authority, NHS trust or Primary Care Trust from which the person was transferred, in a case where any one of the contracts is with such a body; or

(ii)

the first Primary Care Trust to which a contract was transferred in a case where none of the contracts is with the body from which the person was transferred.