Related Commentary  Related CasesRelated HMRC Manuals

4(1)  For the purposes of section 3 above there shall be treated as remuneration derived from employed earner’s employment–

(a)any sum paid to or for the benefit of a person in satisfaction (whether in whole or in part) of any entitlement of that person to–

(i)statutory sick pay; or

(ii)statutory maternity pay;

(iii)statutory paternity pay;

(iv)[repealed by Children and Families Act 2014, s. 126(1) and Sch. 7, para. 8(b);]

(v)statutory adoption pay;

(vi)statutory shared parental pay;

(vii)statutory parental bereavement pay; and

(b)any sickness payment made–

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