Paragraph 18 I1I2
United Kingdom
In Schedule 5 to the Income Tax (Earnings and Pensions) Act 2003 (enterprise management incentives), in paragraph 26(3)(b), after “shared parental leave,” insert “carer’s leave,”.
Annotations
Commencement
- I1
Sch. para. 18 not in force at Royal Assent, see s. 3(3)
- I2
Sch. para. 18 in force at 4.12.2023 by S.I. 2023/1283, reg. 2