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Paragraph 54 I1I2

United Kingdom

In section 297A (venture capital trusts: the number of employees requirement for a qualifying holding), in subsection (4)(b)(i), for “or parental bereavement” substitute “, parental bereavement or neonatal care”.

Annotations

Commencement

I1

Sch. para. 54 not in force at Royal Assent, see s. 3(3)

I2

Sch. para. 54 in force at 17.1.2025 by S.I. 2025/41, reg. 2