The Secretary of State makes these Regulations in exercise of the powers conferred by sections 171ZZ16(2)(a), (3), (4)(a) and (5), 171ZZ17(2) and (4)(a) to (c) and (e) to (j), 171ZZ18(2) and (3), 171ZZ19(1) to (5), (8) and (9), 171ZZ21(3), 171ZZ24(3) to (5), (7) and (8), and 175(1), (3) and (4) of the Social Security Contributions and Benefits Act 1992(1) and sections 5(1)(g), (i), (l) and (p), and 189(1), (4), (5) and (6) of the Social Security Administration Act 1992(2), with the concurrence of the Commissioners for His Majesty’s Revenue and Customs in so far as such concurrence is required.

A draft of these Regulations was laid before Parliament in accordance with section 176(1) of the Social Security Contributions and Benefits Act 1992(3) and approved by a resolution of each House of Parliament.

This instrument contains only regulations made by virtue of, or consequential upon, the Schedule to the Neonatal Care (Leave and Pay) Act 2023 and is made before the end of the period of 6 months beginning with the coming into force of that Act(4).