Income Tax (Earnings and Pensions) Act 2003
This section has no associated Explanatory Notes
47(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;”.