# Finance Act 2025, Paragraph 56: Minor amendments

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

In section 171 (ultimate parent subject to qualifying dividend regime)—
(a) in subsection (2)(b), omit “adjusted”, and
(b) in subsection (6), for “underlying”, in each place it occurs, substitute “adjusted”

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/4/paragraph/56 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-56
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.