Section 90(1)

This section has effect where the arrangements in force relating to the employment are such that— payments by way of sick pay are made by the employer to employees to whom the arrangements apply, in cases where any such employees are incapable of work because of sickness or injury, and in calculating any payment so made to any such employee an amount representing, or treated as representing, short-term incapacity benefit , contributory employment and support allowance or industrial injury benefit is taken into account, whether by way of deduction or by way of calculating the payment as a supplement to that amount.

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Source: legislation.gov.uk · retrieved 2026-09-04