
1 
These Regulations may be cited as the Statutory Maternity Pay (General) (Amendment No. 2) Regulations (Northern Ireland) 2005 and shall come into operation on 6th April 2005.
2 

(1) The Statutory Maternity Pay (General) Regulations (Northern Ireland) 1987 shall be amended in accordance with paragraphs (2) to (4).
(2) In regulation 1(2) (citation, commencement and interpretation) after the definition of “the 1986 Order” there shall be inserted the following definition –“
 “statutory maternity leave” means ordinary maternity leave and any additional maternity leave under, respectively, Articles 103 and 105 of the Employment Rights (Northern Ireland) Order 1996.”.
(3) In regulation 21 (normal weekly earnings) for paragraph (7) there shall be substituted the following paragraph –“
(7) In any case where –
(a) a woman is awarded a pay increase (or would have been awarded such an increase had she not been absent on statutory maternity leave); and
(b) that pay increase applies to the whole or any part of the period between the beginning of the relevant period and the end of her period of statutory maternity leave,
her normal weekly earnings shall be calculated as if such an increase applied in each week of the relevant period.”.
(4) For regulation 21B (effect of maternity allowance on statutory maternity pay) there shall substituted the following regulation –“
21B. 
Where a woman in any week which falls within the maternity pay period, is –
(a) in receipt of maternity allowance pursuant to the provisions of sections 35 and 35A of the Contributions and Benefits Act; and
(b) entitled to receive statutory maternity pay in consequence of receiving a pay increase referred to in regulation 21(7),the employer shall not be liable to make payments of statutory maternity pay in respect of such a week unless, and to the extent by which, the rate of statutory maternity pay exceeds the rate of maternity allowance received by her in that week.”.
3 
Regulations 2(b) and 3 of the Statutory Maternity Pay (General) (Amendment) Regulations (Northern Ireland) 1996 are hereby revoked.
Sealed with the Official Seal of the Department for Social Development on 16th March 2005.
John O'Neill
A senior officer of the
Department for Social Development
The Commissioners of Inland Revenue hereby concur.
Ann Chant
Helen Ghosh
Two of the Commissioners of Inland Revenue
17th March 2005