Regulation 1 Citation, commencement and interpretation

These regulations may be cited as the Statutory Maternity Pay (Compensation of Employers) Regulations 1987 and shall come into force on6th April 1987.

In these regulations—

• “contributions payments” means any payments which an employer is required, by or under any enactment, to make in discharge of any liability in respect of primary orsecondary Class 1 contributions;

• “regulation 2”,“regulation 3”,“regulation 4” and“regulation 5” mean, respectively, regulations 2, 3, 4 and 5 of these regulations;

• “statutory sick pay” has the same meaning as in Part I of the Social Security and Housing Benefits Act 1982^f1;

and other expressions have the same meaning as in the Social Security Act 1986.

For the purposes of regulations 4 and 5“the Secretary of State” shall include a reference to the Commissioners of Inland Revenue acting on his behalf.