# Finance Act 2025, Paragraph 15: Flow-through entities

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

In section 170 (adjustments for ultimate parent that is a flow-through entity), in subsection (2A) omit “and reverse hybrid”.

---
Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/4/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.