Finance Act 2000 (c. 17)
This section has no associated Explanatory Notes
49In 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”.