Neonatal Care (Leave and Pay) Act 2023 (c. 20)

SCHEDULE U.K. Neonatal care leave and pay

PART 3 U.K. Further amendments to do with neonatal care 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 not in force at Royal Assent, see s. 3(3)

I2 Sch. para. 46 in force at 17.1.2025 by S.I. 2025/41, 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 parental bereavement pay insert—

“Statutory neonatal care pay	SSCBA 1992	Section 171ZZ16
	Any provision made for Northern Ireland which corresponds to section 171ZZ16 of SSCBA 1992”.

(3) In subsection (2), after the entry relating to statutory parental bereavement pay insert— “statutory neonatal care pay;”.

Commencement Information

I3 Sch. para. 47 not in force at Royal Assent, see s. 3(3)

I4 Sch. para. 47 in force at 17.1.2025 by S.I. 2025/41, reg. 2

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

(2) In paragraph 12A(4)(b)(i), for “or parental bereavement” substitute “, parental bereavement or neonatal care”.

(3) In paragraph 26(3)(b), after “parental bereavement leave” insert “, neonatal care leave”.

Commencement Information

I5 Sch. para. 48 not in force at Royal Assent, see s. 3(3)

I6 Sch. para. 48 in force at 17.1.2025 by S.I. 2025/41, reg. 2