OpenLegislation

Paragraph 57 I1I2

United Kingdom

In section 1058B of the Corporation Tax Act 2009 (PAYE and NIC liabilities), in subsection (5), after paragraph (e) insert—

“(ea)

statutory neonatal care pay;”.

Annotations

Commencement

I1

Sch. para. 57 not in force at Royal Assent, see s. 3(3)

I2

Sch. para. 57 in force at 17.1.2025 by S.I. 2025/41, reg. 2