Regulation 2(5) of the Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014 (S.I. 2014/[]) inserted new section 35B (state maternity allowance for participating wife or civil partner of self-employed earner) into the Social Security Contributions and Benefits Act 1992 (c. 4) (“the 1992 Act”). Section 35B provides an entitlement to maternity allowance for women who work with a spouse or civil partner who is engaged in self-employment. This implements Article 8 of Directive 2010/41/EU on the application of the principle of equal treatment between men and women engaged in an activity in a self-employed capacity (OJ No. L 180, 15.7.2010, p. 1) in respect of the women referred to in Article 2(b) of the Directive. Section 35 (state maternity allowance) of the 1992 Act provides for the payment of maternity allowance to women who are employed or self-employed earners.