36. Section 126 of the Taxes Consolidation Act 1997 is amended in paragraph (a) of subsection (2A) by—

(a) the deletion of “and” after “benefit,” in subparagraph (ii),

(b) the substitution of “benefit, and” for “benefit.” in subparagraph (iii), and

(c) the insertion of the following subparagraph after subparagraph (iii):

“(iv) paternity benefit.”.