This section has no associated Explanatory Notes
72E+WIn 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
I1Sch. 7 para. 72 in force at 1.12.2014 by S.I. 2014/1640, art. 5(2)(cc)