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47(1)Section 660 (taxable benefits: UK benefits - Table A) is amended as follows.U.K.
(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; ”.
Commencement Information
I1Sch. para. 47 in force at 18.1.2020 by S.I. 2020/45, reg. 2