PART 1Income tax, corporation tax and capital gains tax

Employment income

27Optional remuneration arrangements: statutory parental bereavement pay

1

In Schedule 2 to FA 2017 (optional remuneration arrangements), in paragraph 62(9), for “or statutory shared parental pay” substitute “ , statutory shared parental pay or statutory parental bereavement pay ”.

2

That Schedule has effect, and is to be deemed always to have had effect, with the amendment made by subsection (1).