The Income Tax (Construction Industry Scheme) (Amendment) (Northern Ireland) Regulations 2022
Section 2 of the Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5) (“the 2022 Act”) inserted a new Part 12ZD into the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7). This created an entitlement to statutory parental bereavement pay in Northern Ireland.