# Finance Act 2025, Paragraph 36: Eligible payroll costs

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

In section 196 (eligible payroll costs)—
(a) in subsection (1) omit paragraph (b);
(b) in subsection (b) of subsection (3), for the words from “acting” to “group” substitute “participating in the ordinary operating activities of the member”.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/4/paragraph/36 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.