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”.