# The Income Support (General) Regulations 1987, Paragraph 14C: Parental Bereavement Leave


(1) A person who is entitled to, and is taking, parental bereavement leave by virtue of section 80EA of the Employment Rights Act 1996 and who satisfies either or both of the conditions set out in sub-paragraph (2) below.
(2) The conditions for the purposes of sub-paragraph (1) are that the person—
(a) is not entitled to statutory parental bereavement pay by virtue of Part 12ZD of the Contributions and Benefits Act, or to any remuneration from their employer in respect of that leave for the period to which the claim for income support relates;
(b) is entitled to working tax credit, child tax credit payable at a rate higher than the family element, housing benefit or council tax benefit on the day before that leave begins.
(3) In this paragraph “remuneration” means payment of any kind and “family element” means the amount specified in regulation 7(3) of the Child Tax Credit Regulations 2002 but subject in any case to calculations of that amount made in accordance with the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002.

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Source: https://www.legislation.gov.uk/uksi/1987/1967/schedule/1B/paragraph/14C (the official version)
Page: https://openlegislation.uk/income-support-general-regulations-1987/schedule-1B/paragraph-14C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.