159A Power to provide for recovery by employers of sums paid by way of statutory sick pay
159A(1) The Secretary of State may by order provide for the recovery by employers, in accordance with the order, of the amount (if any) by which their payments of, or liability incurred for, statutory sick pay in any period exceeds the specified percentage of the amount of their liability for contributions payments in respect of the corresponding period.
159A(2) An order under subsection (1) above may include provision–
(a)as to the periods by reference to which the calculation referred to above is to be made,
(b)for amounts which would otherwise be recoverable but which do not exceed the specified minimum for recovery not to be recoverable,