# Finance Act 2025, Paragraph 9

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

In section 636 (capital sums charge: calculation of undistributed income)—
(a) omit “unprotected” in the following places—
(i) subsection (1);
(ii) subsection (2) (in both places it occurs);
(iii) subsection (4);
(iv) subsection (6);
(b) in subsection (2)(b), omit “domiciled and”.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/12/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-12/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.