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

SCHEDULE U.K. Parental bereavement leave and pay

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

Income Tax Act 2007 U.K.

50 U.K. The Income Tax Act 2007 is amended as follows.

Commencement Information

I1 Sch. para. 50 in force at 18.1.2020 by S.I. 2020/45, reg. 2

51 U.K. In section 186A (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 ”.

Commencement Information

I2 Sch. para. 51 in force at 18.1.2020 by S.I. 2020/45, reg. 2

52 U.K. 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 ”.

Commencement Information

I3 Sch. para. 52 in force at 18.1.2020 by S.I. 2020/45, reg. 2

53 U.K. In section 257MH (tax relief for social investments: the number of employees requirement), in subsection (4)(b)(i), for “or paternity” substitute “ , paternity or parental bereavement ”.

Commencement Information

I4 Sch. para. 53 in force at 18.1.2020 by S.I. 2020/45, reg. 2

54 U.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

I5 Sch. para. 54 in force at 18.1.2020 by S.I. 2020/45, reg. 2