Related HMRC Manuals

7(1)  The Secretary of State shall by regulations make provision for the payment by employers of statutory paternity pay, statutory adoption pay, statutory shared parental pay and statutory parental bereavement pay to be funded by the Board to such extent as the regulations may specify.

7(2)  Regulations under subsection (1) shall–

(a)make provision for a person who has made a payment of statutory paternity pay, statutory adoption pay, statutory shared parental pay or statutory parental bereavement pay to be entitled, except in such circumstances as the regulations may provide, to recover an amount equal to the sum of–

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