SCHEDULEParental bereavement leave and pay
PART 3Further amendments to do with parental bereavement leave and pay
48Income Tax (Earnings and Pensions) Act 2003
1
Schedule 5 (enterprise management incentives) is amended as follows.
2
In paragraph 12A(4)(b)(i), for “or shared parental” substitute “, shared parental or parental bereavement”.
3
In paragraph 26(3), after “shared parental leave” insert “, parental bereavement leave”.