# Finance Act 2025, Paragraph 34

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

In section 728 (individuals receiving capital sums as a result of relevant transactions), for subsections (1A) and (1B) substitute—
“(1A) The amount of the income treated as arising under subsection (1) is equal to the amount of the income of the person abroad (subject to subsection (2)).”

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/12/paragraph/34 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-12/paragraph-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.