Income Tax Act 2007 (c. 3)E+W
69E+WThe Income Tax Act 2007 is amended as follows.
Commencement Information
I1Sch. 7 para. 69 in force at 1.12.2014 by S.I. 2014/1640, art. 5(2)(cc)
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 ”.
Commencement Information
I2Sch. 7 para. 70 in force at 1.12.2014 by S.I. 2014/1640, art. 5(2)(cc)
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 ”.
Commencement Information
I3Sch. 7 para. 71 in force at 1.12.2014 by S.I. 2014/1640, art. 5(2)(cc)
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 ”.
Commencement Information
I4Sch. 7 para. 72 in force at 1.12.2014 by S.I. 2014/1640, art. 5(2)(cc)