[(1) Regulations under section 75E are to include provision for determining—
(a) the amount of leave under section 75E(1) or (4) to which an employee is entitled in respect of a child;
(b) when leave under section 75E(1) or (4) may be taken.
(2) Provision under subsection (1)(a) is to secure that the amount of leave to which an employee is entitled in respect of a child does not exceed—
(a) in a case where the child's mother became entitled to maternity leave, the relevant amount of time reduced by—
(i) where her maternity leave ends without her ordinary or additional maternity leave period having been curtailed by virtue of section 71(3)(ba) or 73(3)(a), the amount of maternity leave taken by the child's mother, or
(ii) except where sub-paragraph (i) applies, the amount of time between the beginning of her maternity leave and the time when her ordinary or additional maternity leave period, as curtailed by virtue of section 71(3)(ba) or 73(3)(a), comes to an end;
(b) in a case where the child's mother became entitled to statutory maternity pay or maternity allowance but not maternity leave, the relevant amount of time reduced by an amount determined in accordance with paragraph (a) or, as the case may be, paragraph (b) of section 171ZU(6) of the Social Security Contributions and Benefits Act 1992.
(3) In subsection (2) “the relevant amount of time” means an amount of time specified in or determined in accordance with regulations under section 75E.
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