Part 4PAYMENT OF STATUTORY NEONATAL CARE PAY
Statutory neonatal care pay and contractual remuneration
regulation 26 26. For the purposes of section 171ZZ21(1) and (2) of the 1992 Act (relationship with contractual remuneration), the payments which are to be treated as contractual remuneration are sums payable under a contract of service—
regulation 26 a (a)by way of remuneration,
regulation 26 b (b)for incapacity for work due to sickness or injury, or
regulation 26 c (c)by reason of the birth, adoption, care or death of a child.