Parental Bereavement (Leave and Pay) Act 2018 (c. 24)

SCHEDULE Parental bereavement leave and pay

PART 3 Further amendments to do with parental bereavement leave and pay

Income Tax (Earnings and Pensions) Act 2003

48 (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”.