Income Tax (Earnings and Pensions) Act 2003U.K.
46U.K.The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
Commencement Information
I1Sch. 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
I2Sch. 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
I3Sch. para. 48 in force at 18.1.2020 by S.I. 2020/45, reg. 2