# Finance Act 2025, Paragraph 2

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

In section 619 (charge to tax under Chapter 5), in subsection (1)—
(a) at the end of paragraph (d), insert “, and”;
(b) in paragraph (e), after “protected foreign-source income” insert “or transitional trust income”;
(c) omit paragraph (f) and the “and” before it.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/12/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-12/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.