# Finance Act 2025, Paragraph 3: Expansion of chargeable persons

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

(1) Section 122 (chargeable persons) is amended as follows.
(2) In subsection (1), omit “responsible” in both places.
(3) In subsection (2), omit “responsible” in each place.
(4) In subsection (3)(a), omit “responsible”.
(5) In subsection (7), omit “responsible”.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/4/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.