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107M—(1) Regulations under Article 107E or 107G may—
(a)make provision about notices to be given, evidence to be produced and other procedures to be followed by—
(i)employees,
(ii)employers, and
(iii)relevant persons,
(b)make provision requiring such persons to keep records,
(c)make provision for the consequences of failure to give notices, to produce evidence, to keep records or to comply with other procedural requirements,
(d)make provision for the consequences of failure to act in accordance with a notice given by virtue of sub-paragraph (a),
(e)make special provision for cases where an employee has a right which corresponds to a right under Article 107E or 107G and which arises under the employee's contract of employment or otherwise,
(f)make provision modifying the effect of Chapter 4 of Part 1 (calculation of a week's pay) in relation to an employee who is or has been absent from work on leave under Article 107E or 107G,
(g)make provision applying, modifying or excluding any statutory provision, in such circumstances as may be specified and subject to any conditions which may be specified, in relation to a person entitled to take leave under Article 107E or 107G.
(2) For the purposes of paragraph (1), “relevant person” means—
(a)a person who, in connection with an employee's claim to be entitled to leave under Article 107E or 107G, is required to satisfy conditions specified in provision under Article 107E(2) or (5) or 107G(2) or (5), or
(b)a person who is an employer or former employer of such a person.
(3) In paragraph (2)(b) “employer”, in relation to a person falling within paragraph (2)(a) who is an employed earner, includes a person who is a secondary contributor as regards that employed earner.
(4) The conditions as to employment or self-employment that may be specified in provision under Article 107E(2) or (5) or 107G(2) or (5) include conditions as to being in employed or self-employed earner's employment.
(5) In paragraphs (3) and (4)—
“employed earner” and “self-employed earner” have the meaning given by section 2 of the Contributions and Benefits Act 1992, subject for these purposes to the effect of regulations made under section 2(2)(b) of that Act (persons who are to be treated as employed or self-employed earners),
“employment”, in the case of employment as an employed or self-employed earner, has the meaning given by section 121 of that Act,
“secondary contributor”, as regards an employed earner, means a person who—
is indicated by section 7(1) of that Act, as that subsection has effect subject to section 7(2) of that Act, as being a secondary contributor as regards the earner, or
is indicated by regulations under section 7(2) of that Act as being a person to be treated as a secondary contributor as regards the earner]]
F2Pt. 9 Ch. 1B inserted (15.3.2015) by Work and Families Act (Northern Ireland) 2015 (c. 1), ss. 2(2), 23(1); S.R. 2015/86, art. 3(1)(b)
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