# Finance Act 2025, Paragraph 37: Additional top-up amounts

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

In section 203 (additional top-up amounts where covered taxes less than expected), in subsections (4)(b), (5)(b), (6)(b) and (7)(b), for “reduction by relevant QDT credit” substitute “any reduction”.

---
Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/4/paragraph/37 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.