Paragraph 12

Section 171ZS M1 (Part 12ZB: supplementary) is amended in accordance with this paragraph.

In subsection (1) for the definition of “employer” substitute—

““employer”, in relation to a person who is an employee, means a person who—

(a)

under section 6 above is liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee; or

(b)

would be liable to pay such contributions but for—

(ii)

the condition in section 6(1)(b), or

(ii)

the employee being under the age of 16;”.

In subsection (2) omit paragraph (b) and the word “and” preceding it.

This paragraph applies in relation to an entitlement to statutory adoption pay in respect of children—