Section 167ZZ11 Liability to make paymentsC11C12C13C14C15C16C17C18C19F1
The liability to make payments of statutory parental bereavement pay under section 167ZZ9 is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in subsection (2)(b) of that section.
The Department must by regulations make provision as to a former employer’s liability to pay statutory parental bereavement pay to a former employee in any case where the employee’s contract of service with the employer has been brought to an end by the employer solely, or mainly, for the purpose of avoiding liability for statutory parental bereavement pay.
The Department may, with the concurrence of the Commissioners for Her Majesty’s Revenue and Customs, by regulations specify circumstances in which, despite this section, liability to make payments of statutory parental bereavement pay is to be a liability of the Commissioners.
Annotations
Textual amendments
- F1
Pt. 12ZD inserted (22.3.2022) by Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5), ss. 2, 5(1)
Modifications
- C1
S. 167ZZ11(1) modified (temp.) (22.3.2022 with effect in accordance with s. 3(1)(2) of the amending Act) by Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5), ss. 3(3)(7), 5(1)
- C2
S. 167ZZ11(1) excluded (6.4.2022) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167), regs. 1, 25(1)
- C3
S. 126ZZ11(1) excluded (6.4.2022) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (revoked) 2022 (S.R. 2022/167), regs. 1, 26(b)
- C4
S. 167ZZ11(1) excluded (3.10.2022) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238), regs. 1, 25(1) (with regs. 30-37)
- C5
S. 167ZZ11(1) excluded (3.10.2022) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238), regs. 1, 26(b) (with regs. 30-37)
- C6
S. 167ZZ11(1) excluded (2.4.2023) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57), regs. 1, 25(1) (with regs. 30-37)
- C7
S. 167ZZ11(1) excluded (2.4.2023) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57), regs. 1, 26(b) (with regs. 30-37)
- C8
S. 167ZZ11(1) excluded (29.9.2023) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155), regs. 1, 26(b)
- C9
S. 167ZZ11(1) excluded (29.9.2023) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155), regs. 1, 25(2)
- C10
S. 167ZZ11(1) excluded (29.9.2023) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155), regs. 1, 25(1)
- C11
Pt. 12ZD modified (3.10.2022) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238), regs. 1, 11(4) (with regs. 30-37)
- C12
Pt. 12ZD excluded (3.10.2022) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238), regs. 1, 11(5) (with regs. 30-37)
- C13
Pt. 12ZD modified (3.10.2022) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2022 (S.R. 2022/238), regs. 1, 18(1) (with regs. 30-37)
- C14
Pt. 12ZD modified (2.4.2023) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57), regs. 1, 18(1) (with regs. 30-37)
- C15
Pt. 12ZD excluded (2.4.2023) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57), regs. 1, 11(5) (with regs. 30-37)
- C16
Pt. 12ZD modified (2.4.2023) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023 (S.R. 2023/57), regs. 1, 11(4) (with regs. 30-37)
- C17
Pt. 12ZD excluded (29.9.2023) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155), regs. 1, 11(5)
- C18
Pt. 12ZD modified (29.9.2023) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155), regs. 1, 18(1)
- C19
Pt. 12ZD modified (29.9.2023) by The Statutory Parental Bereavement Pay (General) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/155), regs. 1, 11(4)
Notes on Part 12ZD
Modifications
- C1
Pt. 12ZD excluded (6.4.2022) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167), regs. 1, 11(5)
- C2
Pt. 12ZD modified (6.4.2022) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167), regs. 1, 11(4)
- C3
Pt. 12ZD modified (6.4.2022) by The Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2022 (S.R. 2022/167), regs. 1, 18(1)
- C4
Pt. 12ZD modified (6.4.2022) by The Statutory Parental Bereavement Pay (Persons Abroad and Mariners) Regulations (Northern Ireland) 2022 (S.R. 2022/170), regs. 1, 4-8 (with reg. 3)