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Neonatal Care (Leave and Pay) Act 2023
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- UK Public General Acts
- 2023 c. 20
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- PART 3
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Income Tax (Earnings and Pensions) Act 2003
46The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
47(1)Section 660 (taxable benefits: UK benefits - Table A) is amended as follows.
(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;”.
48(1)Schedule 5 (enterprise management incentives) is amended as follows.
(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”.
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