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Paragraph 54 I1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

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

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I1

Sch. para. 54 in force at 18.1.2020 by S.I. 2020/45, reg. 2