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