(1)The Secretary of State may make regulations with respect to the payment by employers of statutory paternity pay and statutory adoption pay.
(2)Regulations under subsection (1) may, in particular, include provision—
(a)about the records to be kept by employers in relation to payments of statutory paternity pay and statutory adoption pay, including the length of time for which they are to be retained;
(b)for the production of wages sheets and other documents and records to officers of the Board for the purpose of enabling them to satisfy themselves that statutory paternity pay and statutory adoption pay have been paid and are being paid, in accordance with the regulations, to employees who are entitled to them;
(c)for requiring employers to provide information to employees (in their itemised pay statements or otherwise);
(d)for requiring employers to make returns to the Board containing such particulars with respect to payments of statutory paternity pay and statutory adoption pay as the regulations may provide.
(3)Regulations under subsection (1) must be made with the concurrence of the Board.