# Finance Act 2025, Paragraph 3

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

In section 622 (person liable), for “sections 643A and 643I to 643M” substitute “section 643A (under which a close member of the settlor’s family may instead be liable)”.

---
Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/12/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-12/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.