# Finance Act 2024, Paragraph 53: Chapter 7 of Part 3 (allocating top-up amounts)

Extent: E+W+S+N.I.

(1) Section 201 (inclusion ratio) is amended as follows.
(2) In subsection (1), in Step 2, after “held by” insert “individuals and”.
(3) In subsection (2)—
(a) after “held by” insert “individuals and”, and
(b) after “such” insert “individuals and”.

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/12/paragraph/53 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-12/paragraph-53
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.