SCHEDULEParental bereavement leave and pay
PART 3Further amendments to do with parental bereavement leave and pay
Income Tax (Earnings and Pensions) Act 2003
I147
1
Section 660 (taxable benefits: UK benefits - Table A) is amended as follows.
2
In subsection (1), in Table A, after the entry relating to statutory shared parental pay insert—
Statutory parental bereavement pay
SSCBA 1992
Section 171ZZ6
Any provision made for Northern Ireland which corresponds to section 171ZZ6 of SSCBA 1992
3
In subsection (2), after the entry relating to statutory shared parental pay insert— “
statutory parental bereavement pay;
”
.