Neonatal Care (Leave and Pay) Act 2023 (c. 20)

SCHEDULE U.K. Neonatal care leave and pay

PART 3 U.K. Further amendments to do with neonatal care leave and pay

Prospective

Income Tax Act 2007 U.K.

50 U.K. The Income Tax Act 2007 is amended as follows.

Commencement Information

I1 Sch. para. 50 not in force at Royal Assent, see s. 3(3)

51 U.K. In section 186A (enterprise investment schemes: the number of employees requirement for an issuing company), in subsection (4)(b)(i), for “or parental bereavement” substitute “, parental bereavement or neonatal care”.

Commencement Information

I2 Sch. para. 51 not in force at Royal Assent, see s. 3(3)

52 U.K. In section 257DJ (seed enterprise investment schemes: the number of employees requirement for an issuing company), in subsection (4)(b)(i), for “or parental bereavement” substitute “, parental bereavement or neonatal care”.

Commencement Information

I3 Sch. para. 52 not in force at Royal Assent, see s. 3(3)

53 U.K. In section 257MH (tax relief for social investments: the number of employees requirement), in subsection (4)(b)(i), for “or parental bereavement” substitute “, parental bereavement or neonatal care”.

Commencement Information

I4 Sch. para. 53 not in force at Royal Assent, see s. 3(3)

54 U.K. In section 297A (venture capital trusts: the number of employees requirement for a qualifying holding), in subsection (4)(b)(i), for “or parental bereavement” substitute “, parental bereavement or neonatal care”.

Commencement Information

I5 Sch. para. 54 not in force at Royal Assent, see s. 3(3)