This section has no associated Explanatory Notes
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
I1Sch. para. 53 in force at 18.1.2020 by S.I. 2020/45, reg. 2