Neonatal Care (Leave and Pay) Act 2023

May 24, 2023

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<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-1"><num>1</num><heading>Neonatal care leave and pay</heading><intro>In the Schedule—</intro><level class="para1" eId="section-1-a"><num>(a)</num><content>Part 1 creates a statutory entitlement to neonatal care l

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-1-a"><num>(a)</num><content>Part 1 creates a statutory entitlement to neonatal care leave,</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-1-b"><num>(b)</num><content>Part 2 creates a statutory entitlement to neonatal care pay, and</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="section-1-c"><num>(c)</num><content>Part 3 contains related amendments.</content></level>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-2"><num>2</num><heading>Power to make consequential provision</heading><subsection eId="section-2-1"><num>(1)</num><content>The Secretary of State may by regulations make provision that is consequential on this Act.</p

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-2-1"><num>(1)</num><content>The Secretary of State may by regulations make provision that is consequential on this Act.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-2-2"><num>(2)</num><content>The regulations are to be made by statutory instrument.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-2-3"><num>(3)</num><content>A statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of either House of Parliament.</content></subsection>

<section xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-3"><num>3</num><heading>Extent, commencement and short title</heading><subsection eId="section-3-1"><num>(1)</num><content>An amendment or repeal made by the Schedule has the same extent as the provision to which it re

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-3-1"><num>(1)</num><content>An amendment or repeal made by the Schedule has the same extent as the provision to which it relates.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-3-2"><num>(2)</num><content>Otherwise, this Act extends to England and Wales, Scotland and Northern Ireland.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-3-3"><num>(3)</num><content>Section 1, section 2 and the Schedule come into force on such day as the Secretary of State may by regulations made by statutory instrument appoint; and different days may be appointed fo

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-3-4"><num>(4)</num><content>This section comes into force on the day on which this Act is passed.</content></subsection>

<subsection xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="section-3-5"><num>(5)</num><content>This Act may be cited as the Neonatal Care (Leave and Pay) Act 2023.</content></subsection>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" xmlns:fo="http://www.w3.org/1999/XSL/Format" name="schedules"

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-part-1"><num>PART 1</num><heading>Neonatal care leave</heading><paragraph eId="schedule-paragraph-

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-1" class="schProv1"><num>1</num><content>The Employment Rights Act 1996 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-paragraph-2" class="schProv1"><num>2</num><content><mod>After section 80EE insert—<quotedS

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-3" class="schProv1"><num>3</num><content><mod>In section 236(3) (orders and regulations subject to affirmative procedure), after “80EA,” insert <quotedText>“80EF,”</quotedText>.</mod></content></paragr

<part xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-part-2"><num>PART 2</num><heading>Neonatal care pay</heading><paragraph eId="schedule-paragraph-4"

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-4" class="schProv1"><num>4</num><content>The Social Security Contributions and Benefits Act 1992 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-paragraph-5" class="schProv1"><num>5</num><content><mod>After section 171ZZ15 insert—<quot

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-paragraph-6" class="schProv1"><num>6</num><content><mod>In section 176(1) (instruments sub

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" name="crossheading" ukl:Name="Pblock" eId="schedule-part-3-crossheading-social-security-act-1989"><heading

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-paragraph-7" class="schProv1"><num>7</num><content><mod>In Schedule 5 to the Social Securi

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="schedule-part-3-crossheading-finance-act-1989"><heading>Finance Act 1989</heading><paragraph eId="schedule-paragraph-8" cla

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-8" class="schProv1"><num>8</num><subparagraph eId="schedule-paragraph-8-1"><num>(1)</num><content>Section 182 of the Finance Act 1989 (offences relating to disclosure of information relating to social secu

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-9" class="schProv1"><num>9</num><content>The Social Security Contributions and Benefits Act 1992 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-10" class="schProv1"><num>10</num><content><mod>In section 1 (outline of contributory system), in subsection (5), for “and statutory parental bereavement pay” substitute <quotedText>“, statutory parental b

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-paragraph-11" class="schProv1"><num>11</num><intro>In section 4 (payments treated as remun

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-paragraph-11-a"><num>(a)</num><content>omit “or” at the end of sub-paragraph (vi);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-paragraph-11-b"><num>(b)</num><content><mod>at the end of sub-paragraph (vii) (b

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-12" class="schProv1"><num>12</num><content><mod>In section 4AA (limited liability partnerships), in subsection (2), for “or 171ZZ14” substitute <quotedText>“, 171ZZ14 or 171ZZ24”</quotedText>.</mod></c

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-13" class="schProv1"><num>13</num><content><mod>In section 4C (power to make provision in consequence of provision made by or by virtue of section 4B etc), in subsection (11), in paragraph (a) of the defin

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-14" class="schProv1"><num>14</num><content>The Social Security Administration Act 1992 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-15" class="schProv1"><num>15</num><content><mod>In section 5 (regulations about claims for and payments of benefits), in subsection (5), for “and statutory parental bereavement pay” substitute <quotedText>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-16" class="schProv1"><num>16</num><content><mod>In section 122AA (disclosure of contributions information etc by HMRC), in subsection (1), for “or statutory parental bereavement pay” substitute <quotedText

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-17" class="schProv1"><num>17</num><content><mod>In section 150 (annual up-rating of benefits), in subsection (1)(j), for “or 171ZZ9(1)” substitute <quotedText>“, 171ZZ9(1) or 171ZZ19(1)”</quotedText>.</mod

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-18" class="schProv1"><num>18</num><content><mod>In section 163 (general financial arrangements), in subsection (1)(d), for “or statutory parental bereavement pay” substitute <quotedText>“, statutory parent

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-20" class="schProv1"><num>20</num><content>The Employment Rights Act 1996 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-paragraph-21" class="schProv1"><num>21</num><content><mod>In section 27 (meaning of “<term

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-paragraph-22" class="schProv1"><num>22</num><content><mod>In section 47C (leave for family

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-paragraph-23" class="schProv1"><num>23</num><intro>In section 75I (rights during and after

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-paragraph-23-a"><num>(a)</num><content>at the end of paragraph (e) omit “and”;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-paragraph-23-b"><num>(b)</num><content><mod>at the end of paragraph (f) insert <

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-paragraph-25" class="schProv1"><num>25</num><intro>In section 80EB (rights during and afte

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-paragraph-25-a"><num>(a)</num><content>at the end of paragraph (d) omit “and”;</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-paragraph-25-b"><num>(b)</num><content><mod>at the end of paragraph (e) insert <

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-26" class="schProv1"><num>26</num><subparagraph eId="schedule-paragraph-26-1"><num>(1)</num><content>Section 88 (liability of employer to pay employee during period of notice: employments with normal worki

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-27" class="schProv1"><num>27</num><subparagraph eId="schedule-paragraph-27-1"><num>(1)</num><content>Section 89 (effect of notice of termination: employments without normal working hours) is amended as fol

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-paragraph-28" class="schProv1"><num>28</num><content><mod>In section 99 (leave for family

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-paragraph-29" class="schProv1"><num>29</num><intro>In section 235 (definitions), in subsec

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-paragraph-29-a"><num>(a)</num><content><mod>at the appropriate place insert—<quo

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-paragraph-29-b"><num>(b)</num><content><mod>in the definition of “week”, in paragraph (b), after “80EA” insert <quotedText>“, 80EF”</quotedText>.</mod></content></level>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="schedule-part-3-crossheading-social-security-contributions-transfer-of-functions-etc-act-1999"><heading>Social Security Con

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-30" class="schProv1"><num>30</num><content>The Social Security Contributions (Transfer of Functions, etc.) Act 1999 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-31" class="schProv1"><num>31</num><subparagraph eId="schedule-paragraph-31-1"><num>(1)</num><content>Section 8 (decisions by officers of Revenue and Customs) is amended as follows.</content></subparagr

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-32" class="schProv1"><num>32</num><content><mod>In section 11 (appeals against decisions of officers of Revenue and Customs), in subsection (2)(a), for “or statutory parental bereavement pay” substitute <q

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-33" class="schProv1"><num>33</num><content><mod>In section 14 (matters arising as respects decisions), in subsections (1)(a)(i) and (3), for “or statutory parental bereavement pay” substitute <quotedText>“

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="schedule-part-3-crossheading-finance-act-1999"><heading>Finance Act 1999</heading><paragraph eId="schedule-paragraph-34" cl

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-34" class="schProv1"><num>34</num><subparagraph eId="schedule-paragraph-34-1"><num>(1)</num><content>Sections 132 and 133 of the Finance Act 1999 have effect as if statutory neonatal care pay were a matter

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-35" class="schProv1"><num>35</num><content>The Employment Act 2002 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-37" class="schProv1"><num>37</num><content><mod>In section 8 (regulations about payment), in subsections (1) and (2)(a), (b) and (d), for “and statutory parental bereavement pay” substitute <quotedText>“,

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-38" class="schProv1"><num>38</num><content><mod>In section 10 (powers to require information), in subsections (1) and (2)(a), for “or statutory parental bereavement pay” substitute <quotedText>“, statutory

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-39" class="schProv1"><num>39</num><content><mod>In section 11 (penalties for failure to comply), in subsection (6), for “or statutory parental bereavement pay” substitute <quotedText>“, statutory parental

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-40" class="schProv1"><num>40</num><content><mod>In section 12 (penalties for fraud or negligence), in subsections (2)(a), (2)(b) and (4), for “or statutory shared parental pay” substitute <quotedText>“, st

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-41" class="schProv1"><num>41</num><content><mod>In section 13 (supply of information held by His Majesty’s Revenue and Customs), in subsection (1), for “or statutory parental bereavement pay” substitute <q

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-42" class="schProv1"><num>42</num><content><mod>In section 14 (supply of information held by the Secretary of State), in subsections (1) and (2), for “or statutory parental bereavement pay” substitute <quo

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-paragraph-43" class="schProv1"><num>43</num><intro>In section 15 (use of information by Hi

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-paragraph-43-a"><num>(a)</num><content>omit “and” at the end of paragraph (bb);</content></level>

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" class="para1" eId="schedule-paragraph-43-b"><num>(b)</num><content><mod>after paragraph (bb) insert—<quotedS

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-44" class="schProv1"><num>44</num><intro>In section 55 (short title etc), in subsection (8)—</intro><level class="para1" eId="schedule-paragraph-44-a"><num>(a)</num><content><mod>for “or statutory p

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-paragraph-44-a"><num>(a)</num><content><mod>for “or statutory parental bereavement pay” substitute <quotedText>“, statutory parental bereavement pay or statutory neonatal care pay”</quotedText>;</mod><

<level xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" class="para1" eId="schedule-paragraph-44-b"><num>(b)</num><content><mod>for “or Part 12ZD” substitute <quotedText>“, Part 12ZD or Part 12ZE”</quotedText>.</mod></content></level>

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:default="http://www.w3.org/1999/xhtml" xmlns:fo="http://www.w3.org/1999/XSL/Format" name="crossheadi

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-46" class="schProv1"><num>46</num><content>The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:default="http://www.w3.org/1999/xhtml" xmlns:fo="http://www.w3.org/1999/XSL/Format" eId="schedule-par

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-48" class="schProv1"><num>48</num><subparagraph eId="schedule-paragraph-48-1"><num>(1)</num><content>Schedule 5 (enterprise management incentives) is amended as follows.</content></subparagraph><subpar

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-paragraph-49" class="schProv1"><num>49</num><content><mod>In Schedule 1 to the Commissione

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="schedule-part-3-crossheading-income-tax-act-2007"><heading>Income Tax Act 2007</heading><paragraph eId="schedule-paragraph-

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-50" class="schProv1"><num>50</num><content>The Income Tax Act 2007 is amended as follows.</content></paragraph>

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-51" class="schProv1"><num>51</num><content><mod>In section 186A (enterprise investment schemes: the number of employees requirement for an issuing company), in subsection (4)(b)(i), for “or parental bereav

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-52" class="schProv1"><num>52</num><content><mod>In section 257DJ (seed enterprise investment schemes: the number of employees requirement for an issuing company), in subsection (4)(b)(i), for “or parental

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-53" class="schProv1"><num>53</num><content><mod>In section 257MH (tax relief for social investments: the number of employees requirement), in subsection (4)(b)(i), for “or parental bereavement” substitute

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-54" class="schProv1"><num>54</num><content><mod>In section 297A (venture capital trusts: the number of employees requirement for a qualifying holding), in subsection (4)(b)(i), for “or parental bereavement

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-paragraph-56" class="schProv1"><num>56</num><content><mod>In section 13 of the Pensions Ac

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" eId="schedule-paragraph-57" class="schProv1"><num>57</num><content><mod>In section 1058B of the Corporat

<hcontainer xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" name="crossheading" ukl:Name="Pblock" eId="schedule-part-3-crossheading-finance-act-2013"><heading>Finance Act 2013</heading><paragraph eId="schedule-paragraph-58" cl

<paragraph xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" eId="schedule-paragraph-58" class="schProv1"><num>58</num><content><mod>In Schedule 45 to the Finance Act 2013 (statutory residence test), in paragraph 145, in the definition of “parenting leave”, for “or parental bereavement lea