167(1)  Regulations shall make provision for the payment by employers of statutory maternity pay to be funded by the Commissioners of Inland Revenue to such extent as may be prescribed.

167(2)  Regulations under subsection (1) shall–

(a)make provision for a person who has made a payment of statutory maternity pay to be entitled, except in prescribed circumstances, to recover an amount equal to the sum of –

(i)the aggregate of such of those payments as qualify for small employers’ relief; and

(ii)an amount equal to 92 per cent of the aggregate of such of those payments as do not so qualify; and

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