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50U.K.The Income Tax Act 2007 is amended as follows.
Commencement Information
I1Sch. para. 50 in force at 18.1.2020 by S.I. 2020/45, reg. 2
51U.K.In section 186A (enterprise investment schemes: the number of employees requirement for an issuing company), in subsection (4)(b)(i), for “or shared parental” substitute “ , shared parental or parental bereavement ”.
Commencement Information
I2Sch. para. 51 in force at 18.1.2020 by S.I. 2020/45, reg. 2
52U.K.In section 257DJ (seed enterprise investment schemes: the number of employees requirement for an issuing company), in subsection (4)(b)(i), for “or shared parental” substitute “ , shared parental or parental bereavement ”.
Commencement Information
I3Sch. para. 52 in force at 18.1.2020 by S.I. 2020/45, reg. 2
53U.K.In section 257MH (tax relief for social investments: the number of employees requirement), in subsection (4)(b)(i), for “or paternity” substitute “ , paternity or parental bereavement ”.
Commencement Information
I4Sch. para. 53 in force at 18.1.2020 by S.I. 2020/45, reg. 2
54U.K.In section 297A (venture capital trusts: the number of employees requirement for a qualifying holding), in subsection (4)(b)(i), for “or shared parental” substitute “ , shared parental or parental bereavement ”.
Commencement Information
I5Sch. para. 54 in force at 18.1.2020 by S.I. 2020/45, reg. 2