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Regulation 4 Pregnancy and maternityI1

England, Wales and Scotland

(1)

This regulation applies where—

(a)

the earner is pregnant or within a period of maternity,

(b)

the employer or the secondary contributor has made adjustments to the earner’s employed time spent in the F1special tax site because of the pregnancy or because the earner is within a period of maternity, and

(c)

the F2applicable condition in section 2(1)(d) of the Act would be met but for those adjustments.

(2)

In this regulation—

(a)

because of the pregnancy includes because of illness suffered by the earner as a result of it;

(b)

period of maternity means the period of 52 weeks beginning with the day on which the earner gives birth;

(c)

the day on which the earner gives birth has the same meaning as the day on which the woman gives birth in section 17(5) of the Equality Act 2010.

Annotations

Textual amendments

F1

Words in reg. 4(1)(b) substituted (8.8.2023) by The National Insurance Contributions Act 2022 (Freeports and Investment Zones) (Consequential Amendments) Regulations 2023 (S.I. 2023/812), regs. 1, 3(4)(a)

F2

Word in reg. 4(1)(c) inserted (8.8.2023) by The National Insurance Contributions Act 2022 (Freeports and Investment Zones) (Consequential Amendments) Regulations 2023 (S.I. 2023/812), regs. 1, 3(4)(b)

Commencement

I1

Reg. 4 in force at 6.4.2022, see reg. 1