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Paragraph 53 I1I2

United Kingdom

In section 257MH (tax relief for social investments: the number of employees requirement), in subsection (4)(b)(i), for “or parental bereavement” substitute “, parental bereavement or neonatal care”.

Annotations

Commencement

I1

Sch. para. 53 not in force at Royal Assent, see s. 3(3)

I2

Sch. para. 53 in force at 17.1.2025 by S.I. 2025/41, reg. 2