# Finance Act 2025, Paragraph 64

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

In section 97 (supplementary provisions)—
(a) in subsection (1)(a)(ii), for the words from “any of sections 643A” to the end of the sub-paragraph, substitute “Chapter 5 of Part 5 of ITTOIA 2005 (settlements) or Chapter 2 of Part 13 of ITA 2007 (transfer of assets abroad)”;
(b) in subsection (3), for the words from “section 643A” to “ITA 2007”, substitute “Chapter 5 of Part 5 of ITTOIA 2005 (settlements) or Chapter 2 of Part 13 of ITA 2007 (transfer of assets abroad)”.

---
Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/12/paragraph/64 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-12/paragraph-64
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.