Regulation 3 Modification of sections 42 and 44 of the Employment Protection Act 1975
The provisions of sections 42 and 44 of the Employment Protection Act 1975 (maternity pay rebate and unreasonable default by employer in paying maternity pay) shall have effect with the following modifications—
(a)
subsection (1) of section 42 shall apply as if after the words “so paid” there were the words “and of the secondary Class 1 contributions paid in respect of that maternity pay” ;
(b)
subsection (1) of section 44 shall apply as if after the words “not exceeding the amount of maternity pay” there were the words “and secondary Class 1 contributions” .