# Finance Act 2025, Paragraph 8

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

In section 635 (capital sums charge: amount of available income)—
(a) in subsections (2) and (3)(d)(i), omit “unprotected”;
(b) for subsection (5) substitute—
“(5) See also section 643ZB(2) (which provides for certain income not to be counted towards available income for the purposes of this section).”

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