Regulation 14 Other cases where there is no liability to pay statutory shared parental pay
There is no liability to pay statutory shared parental pay (birth) to M or, as the case may be, P in respect of any week—
during any part of which the person who is entitled to that pay is entitled to statutory sick pay under Part 11 of the 1992 Act;
following that in which the person who is claiming that pay has died; or
during any part of which the person who is entitled to that pay is detained in legal custody or sentenced to a term of imprisonment except where the sentence is suspended (but see paragraph (2)).
There is liability to pay statutory shared parental pay (birth) to M or, as the case may be, P in respect of any week during any part of which the person who is entitled to that pay is detained in legal custody where that person—
is released subsequently without charge;
is subsequently found not guilty of any offence and is released; or
is convicted of an offence but does not receive a custodial sentence.