# Finance Act 2025, Paragraph 4

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

In section 624 (income where settlor retains an interest), in subsection (3)—
(a) after “section 627 (exceptions for certain types of income),” insert “and”;
(b) omit “section 628A (exception for protected foreign-source income)” and the “and” before it.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/12/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-12/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.