Parental Bereavement (Leave and Pay) Act 2018 (c. 24)

SCHEDULE Parental bereavement leave and pay

PART 3 Further amendments to do with parental bereavement leave and pay

Income Tax Act 2007

52 In section 257DJ (seed enterprise investment schemes: the number of employees requirement for an issuing company), in subsection (4)(b)(i), for “or shared parental” substitute “, shared parental or parental bereavement”.