This section has no associated Explanatory Notes
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)