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SCHEDULES

SCHEDULE 7E+WStatutory rights to leave and pay: further amendments

Income Tax Act 2007 (c. 3)E+W

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

I1Sch. 7 para. 71 in force at 1.12.2014 by S.I. 2014/1640, art. 5(2)(cc)