Finance Act 2021 (c. 26)

PART 1 U.K. Income tax, corporation tax and capital gains tax

Employment income U.K.

27 Optional remuneration arrangements: statutory parental bereavement pay U.K.

(1) In Schedule 2 to FA 2017 (optional remuneration arrangements), in paragraph 62(9), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.

(2) That Schedule has effect, and is to be deemed always to have had effect, with the amendment made by subsection (1).