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Finance Act 2025
Schedule 12
Part 2

Paragraph 48

United Kingdom

Omit section 742A (post-5 April 2012 transactions: exemption for genuine transactions).

← Paragraph 47

Paragraph 48

Paragraph 49 →

Legislation: Finance Act 2025
Citation: 2025 c. 8, paragraph 48
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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