Regulation 21A Election to be treated as different employers not to apply to recovery of statutory sick payF1

Paragraph (2) below applies for the purposes of section 159A of the Contributions and Benefits Act (power to provide for recovery by employers of sums paid by way of statutory sick pay) and of any order made under that section.

Where an employer has made 2 or more elections under regulation 3 of the Income Tax (Employments) Regulations 1993 to be treated as a different employer in respect of each of the groups of employees specified in the election, the different employers covered by each of those elections shall be treated as one employer.