# Social Security Contributions and Benefits Act 1992, Section 171ZD: Liability to make payments

Extent: E+W+S+N.I.

(1) The liability to make payments of ... statutory paternity pay under section 171ZA or 171ZB above is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in subsection (2)(b) and (d) of that section.
(2) Regulations shall make provision as to a former employer’s liability to pay ... statutory paternity pay to a person in any case where the former employee’s contract of service with him has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for ... statutory paternity pay ....
(3) The Secretary of State may, with the concurrence of the Board, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory paternity pay is to be a liability of the Board.

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Source: https://www.legislation.gov.uk/ukpga/1992/4/section/171ZD (the official version)
Page: https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/section-171ZD
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.