Section 171ZD — Social Security Contributions and Benefits Act 1992: Liability to make payments

Liability to make payments 171ZD 1 The liability to make payments of ... statutory paternity pay under section 171ZA or 171ZB above is a liability of any person of whom the person entitled to the payments has been an employee as mentioned in subsection (2)(b) and (d) of that section.

2 Regulations shall make provision as to a former employer’s liability to pay ... statutory paternity pay to a person in any case where the former employee’s contract of service with him has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for ... statutory paternity pay ....

3 The Secretary of State may, with the concurrence of the Board, by regulations specify circumstances in which, notwithstanding this section, liability to make payments of statutory paternity pay is to be a liability of the Board.