# Finance Act 2025, Paragraph 1

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

F(No.2)A 2023 is amended in accordance with—
(a) Part 2 of this Schedule (which contains amendments designed to implement the UTPR within the meaning of the Pillar Two rules), and
(b) Part 3 of this Schedule (which contains other amendments in relation to multinational top-up tax and amendments in relation to domestic top-up tax).

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/4/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.