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Paragraph 4 I1

Northern Ireland Not yet in force

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In the case of a payment of statutory sick pay or statutory maternity pay under Part XI or Part XII of the Benefits Act or any remuneration paid by or on behalf of an employer to the claimant who for the time being is unable to work due to illness or maternity—

(a)

any amount deducted by way of primary Class 1 contributions under the Benefits Act;

(b)

one half of any sum paid by the claimant by way of a contribution towards an occupational or personal pension scheme.

Annotations

Commencement

I1

Sch. 6 para. 4 in operation at 7.10.1996, see reg. 1(1)