Valid from 01/12/2014
Income Tax Act 2007 (c. 3)E+W
69E+WThe Income Tax Act 2007 is amended as follows.
70E+WIn section 186A (enterprise investment schemes: the number of employees requirement for an issuing company), in subsection (4) (who is an employee), in paragraph (b)(i) (exception relating to certain leave), for “or paternity” there is substituted “ , paternity or shared parental ”.
71E+WIn section 257DJ (seed enterprise investment schemes: the number of employees requirement for an issuing company), in subsection (4) (who is an employee), in paragraph (b)(i), for “or paternity” there is substituted “ , paternity or shared parental ”.
72E+WIn section 297A (venture capital trusts: the number of employees requirement for a qualifying holding), in subsection (4) (who is an employee), in paragraph (b)(i), for “or paternity” there is substituted “ , paternity or shared parental ”.