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Regulation 1 Citation, commencement and interpretation

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Statutory Sick Pay (Small Employers' Relief) Regulations 1991 and shall come into force on 6th April 1991.

(2)

In these Regulations—

  • “the Act” means the Social Security and Housing Benefits Act 1982;

  • “the day in question” means a day in respect of which an employer is liable to make a payment of statutory sick pay to an employee of his;

  • “the qualifying tax year” means the tax year preceding the tax year in which falls the day in question;

  • “the specified day” means, in relation to a particular employee, the first day ofincapacity for work in a period of incapacity for work on which the entitlement threshold is exceeded;

  • “income tax month” means the period beginning on the 6th day of any calendar month and ending on the 5th day of the following calendar month.