# Finance Act 2025, Paragraph 58: Minor amendments

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

In section 176C (value of non-marketable transferable tax credits: purchaser)—
(a) in subsection (4)(b), for “underlying” substitute “adjusted”;
(b) in subsection (5)(a)(ii) omit “reflected”;
(c) in subsection (6) for “underlying” substitute “adjusted”.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/4/paragraph/58 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-58
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.