72.— Section 6 (inserted by section 2 of the Parental Leave (Amendment) Act 2006) of the Parental Leave Act 1998 is amended by inserting the following after subsection (6):

“(6A) Notwithstanding subsection (6), where 2 or more relevant parents in respect of a child are entitled to parental leave in respect of the child and the parents are each employed by the same employer, then each relevant parent shall, subject to the consent of the employer concerned, be entitled to transfer all or any part of the period of his or her parental leave to any other relevant parent in respect of the child.”.