Income Tax Act 2007U.K.
50U.K.The Income Tax Act 2007 is amended as follows.
Commencement Information
I1Sch. para. 50 not in force at Royal Assent, see s. 3(3)
I2Sch. para. 50 in force at 17.1.2025 by S.I. 2025/41, reg. 2
51U.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
I3Sch. para. 51 not in force at Royal Assent, see s. 3(3)
I4Sch. para. 51 in force at 17.1.2025 by S.I. 2025/41, reg. 2
52U.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
I5Sch. para. 52 not in force at Royal Assent, see s. 3(3)
I6Sch. para. 52 in force at 17.1.2025 by S.I. 2025/41, reg. 2
53U.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
I7Sch. para. 53 not in force at Royal Assent, see s. 3(3)
I8Sch. para. 53 in force at 17.1.2025 by S.I. 2025/41, reg. 2
54U.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
I9Sch. para. 54 not in force at Royal Assent, see s. 3(3)
I10Sch. para. 54 in force at 17.1.2025 by S.I. 2025/41, reg. 2