# Finance Act 2025, Paragraph 4: Rebasing under Schedule 8 to F(No.2)A 2017

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

(1) In Schedule 8 to F(No.2)A 2017, in paragraph 41(4)(b), for “that in which the disposal was made” substitute “the tax year 2024-25”.
(2) The amendment made by this paragraph has effect for the tax year 2025-26 and subsequent tax years.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/11/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-11/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.