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; ”.