SCHEDULE 8Amendments to legislation and related transitional provisions

Part 1Primary legislation

11

1

Section 171ZJ M1 (Part 12ZA: supplementary) is amended in accordance with this paragraph.

2

In subsection (1) for the definition of “employer” substitute—

“employer”, in relation to a person who is an employee, means a person who—

a

under section 6 above is, liable to pay secondary Class 1 contributions in relation to any of the earnings of the person who is an employee; or

b

would be liable to pay such contributions but for—

i

the condition in section 6(1)(b), or

ii

the employee being under the age of 16;

3

In subsection (2) omit paragraph (b) and the word “and” preceding it.

4

This paragraph applies in relation to an entitlement to—

a

statutory paternity pay (birth) in respect of children whose expected week of birth begins on or after 14th January 2007;

b

statutory paternity pay (adoption) in respect of children—

i

matched with a person who is notified of having been matched on or after the commencement date; or

ii

placed for adoption on or after the commencement date.