Related HMRC Manuals

171(1)  In this Part of this Act–

confinement”  means–

(a)labour resulting in the issue of a living child, or

(b)labour after 24 weeks of pregnancy resulting in the issue of a child whether alive or dead,

and “confined”  shall be construed accordingly; and where a woman’s labour begun on one day results in the issue of a child on another day she shall be taken to be confined on the day of the issue of the child or, if labour results in the issue of twins or a greater number of children, she shall be taken to be confined on the day of the issue of the last of them;

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