SCHEDULENeonatal care leave and pay

PART 3Further amendments to do with neonatal care leave and pay

Income Tax (Earnings and Pensions) Act 2003

I148

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”.