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Income Tax Act 2007
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Rhagor o Adnoddau
Changes over time for: Section 186A
Changes to legislation:
Income Tax Act 2007, Section 186A is up to date with all changes known to be in force on or before 13 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Section 186A:
- s. 186A(4)(b)(i) words substituted by 2023 c. 20 Sch. para. 51
[F1186AThe number of employees requirementU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)If the issuing company is a single company, the full-time equivalent employee number for it must be less than [F2the permitted limit] when the relevant shares are issued.
(2)If the issuing company is a parent company, the sum of—
(a)the full-time equivalent employee number for it, and
(b)the full-time equivalent employee numbers for each of its qualifying subsidiaries,
must be less than [F3the permitted limit] when the relevant shares are issued.
(3)The full-time equivalent employee number for a company is calculated as follows—
Step 1
Find the number of full-time employees of the company.
Step 2
Add, for each employee of the company who is not a full-time employee, such fraction as is just and reasonable.
The result is the full-time equivalent employee number.
[F4(3A)The permitted limit” means—
(a)if the issuing company is a knowledge-intensive company (see section 252A) at the time the relevant shares are issued, 500, and
(b)in any other case, 250.
(3B)The Treasury may by regulations amend subsection (3A)(a) or (b) by substituting a different number for the number for the time being specified there.]
(4)In this section references to an employee—
(a)include a director, but
(b)do not include—
(i)an employee on maternity [F5, paternity [F6, shared parental or parental bereavement]] leave, or
(ii)a student on vocational training.]
Textual Amendments
F1S. 186A inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 2(3) (with Sch. 16 para. 2(4)(5))
F2Words in s. 186A(1) substituted (with effect in accordance with Sch. 5 para. 23 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 13(a)
F3Words in s. 186A(2) substituted (with effect in accordance with Sch. 5 para. 23 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 13(a)
F4 S. 186A(3A)(3B) inserted (with effect in accordance with Sch. 5 para. 23 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 5 para. 13(b)
F5Words in s. 186A(4)(b)(i) substituted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 70; S.I. 2014/1640, art. 5(2)(cc)
F6Words in s. 186A(4)(b)(i) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 51; S.I. 2020/45, reg. 2
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