# Finance Act 2025, Paragraph 68

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

(1) Schedule 4C (transfers of value: attribution of gains to beneficiaries) is amended as follows.
(2) In paragraph 8(6), after “87G(2),” insert “87HA(2),”.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/12/paragraph/68 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-12/paragraph-68
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.