49E+WIn Schedule 15 to the Finance Act 2000 (the corporate venturing scheme), in paragraph 22A (qualifying issuing company: full-time equivalent employee number to be less than 50), in sub-paragraph (4) (who is an employee), in paragraph (b)(i) (exception relating to certain leave), for “or paternity” there is substituted “ , paternity or shared parental ”.
Commencement Information
I1Sch. 7 para. 49 in force at 1.12.2014 by S.I. 2014/1640, art. 5(2)(r)