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Children and Families Act 2014

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This is the original version (as it was originally enacted).

Income Tax Act 2007 (c. 3)

This section has no associated Explanatory Notes

71In 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”.

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