SCHEDULEParental bereavement leave and pay

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

Income Tax (Earnings and Pensions) Act 2003

I148

1

Schedule 5 (enterprise management incentives) is amended as follows.

2

In paragraph 12A(4)(b)(i), for “or shared parental” substitute “ , shared parental or parental bereavement ”.

3

In paragraph 26(3), after “shared parental leave” insert “ , parental bereavement leave ”.