Carer’s Leave Act 2023 (c. 18)

SCHEDULE U.K. Carer’s leave

PART 2 U.K. Further amendments to do with carer’s leave

Income Tax (Earnings and Pensions) Act 2003 U.K.

18 U.K. In Schedule 5 to the Income Tax (Earnings and Pensions) Act 2003 (enterprise management incentives), in paragraph 26(3)(b), after “shared parental leave,” insert “carer’s leave,”.

Commencement Information

I1 Sch. para. 18 not in force at Royal Assent, see s. 3(3)

I2 Sch. para. 18 in force at 4.12.2023 by S.I. 2023/1283, reg. 2