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16. For regulation 44 substitute—
44. Notwithstanding sections 171ZD and 171ZM of the Act, the liability to pay statutory paternity pay or statutory adoption pay, as the case may be, shall be that of the Board and not the employer where there is liability to pay—
(a)statutory adoption pay—
(i)in respect of a period which is subsequent to the last week falling within paragraph (1)(c) of regulation 27, or
(ii)during a period of detention in legal custody by virtue of the provisions of paragraph (2) of that regulation, or
(b)statutory paternity pay—
(i)in respect of a period which is subsequent to the period mentioned in sub-paragraph (1)(c) of regulation 18 (cases where there is no liability to pay statutory paternity pay), or
(ii)during a period of detention in legal custody by virtue of paragraph (2) of that regulation.”.
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