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

SCHEDULE U.K. Parental bereavement leave and pay

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

Income Tax (Earnings and Pensions) Act 2003 U.K.

46 U.K. The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.

Commencement Information

I1 Sch. para. 46 in force at 18.1.2020 by S.I. 2020/45, reg. 2

47 (1) Section 660 (taxable benefits: UK benefits - Table A) is amended as follows. U.K.

(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; ”.

Commencement Information

I2 Sch. para. 47 in force at 18.1.2020 by S.I. 2020/45, reg. 2

48 (1) Schedule 5 (enterprise management incentives) is amended as follows. U.K.

(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 ”.

Commencement Information

I3 Sch. para. 48 in force at 18.1.2020 by S.I. 2020/45, reg. 2