Children and Families Act 2014 (c. 6)

SCHEDULES

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

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

69 E+W The Income Tax Act 2007 is amended as follows.

Commencement Information

I1 Sch. 7 para. 69 in force at 1.12.2014 by S.I. 2014/1640, art. 5(2)(cc)

70 E+W In section 186A (enterprise investment schemes: the number of employees requirement for an issuing company), in subsection (4) (who is an employee), in paragraph (b)(i) (exception relating to certain leave), for “or paternity” there is substituted “ , paternity or shared parental ”.

Commencement Information

I2 Sch. 7 para. 70 in force at 1.12.2014 by S.I. 2014/1640, art. 5(2)(cc)

71 E+W In 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

I3 Sch. 7 para. 71 in force at 1.12.2014 by S.I. 2014/1640, art. 5(2)(cc)

72 E+W In section 297A (venture capital trusts: the number of employees requirement for a qualifying holding), in subsection (4) (who is an employee), in paragraph (b)(i), for “or paternity” there is substituted “ , paternity or shared parental ”.

Commencement Information

I4 Sch. 7 para. 72 in force at 1.12.2014 by S.I. 2014/1640, art. 5(2)(cc)