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SCHEDULEU.K.Parental bereavement leave and pay

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

Income Tax Act 2007U.K.

54U.K.In section 297A (venture capital trusts: the number of employees requirement for a qualifying holding), in subsection (4)(b)(i), for “or shared parental” substitute “ , shared parental or parental bereavement ”.

Commencement Information

I1Sch. para. 54 in force at 18.1.2020 by S.I. 2020/45, reg. 2