# The Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994, Regulation 7: Date when certain contributions are to be treated as paid


Where an employer has made a deduction from a contributions payment under regulation 6, the date on which it is to be treated as having been paid for the purposes of section 167(6) of the Contributions and Benefits Act (amount deducted to be treated as paid and received towards discharging liability in respect of Class 1 contributions) is—
(a) in a case where the deduction did not extinguish the contributions payment, the date on which the remainder of the contributions payment or, as the case may be, the first date on which any part of the remainder of the contributions payment was paid; and
(b) in a case where the deduction extinguished the contributions payment, the 14th day after the end of the income tax month during which there were paid the earnings in respect of which the contributions payment was payable.

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Source: https://www.legislation.gov.uk/uksi/1994/1882/regulation/7 (the official version)
Page: https://openlegislation.uk/statutory-maternity-pay-compensation-of-employers-and-miscellaneous-amendment-regulations-1994/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.