# Finance Act 2025, Paragraph 65

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

In section 279A (deferred unascertainable consideration: election for treatment of loss), in subsection (7), omit paragraph (b) (but not the “and” after it).

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/12/paragraph/65 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-12/paragraph-65
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.