
1 

(1) These Regulations may be cited as the Statutory Maternity Pay (Compensation of Employers) Amendment Regulations 2004.
(2) These Regulations shall come into force on 6th April 2004 and shall have effect in relation to payments of statutory maternity pay made on or after that date.
2 
In regulation 2(1) of the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 (meaning of “small employer”) for “£40,000” there shall be substituted “£45,000”.
3 
In regulation 2(1) of the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations (Northern Ireland)1994 (meaning of “small employer”) for “£40,000” there shall be substituted “£45,000”.
Signed by authority of the Secretary of State for Work and Pensions.
P Hollis
Parliamentary Under-Secretary of State,
Department for Work and Pensions
8th March 2004The Commissioners of Inland Revenue hereby concur.
Nick Montagu
Ann Chant
Two of the Commissioners of Inland Revenue
10th March 2004