# Finance Act 2025, Paragraph 61: Minor amendments

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

In section 212 (meaning of “qualifying reorganisation”), in subsection (4), after “is”, in the third place it occurs, insert “no greater than”.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/4/paragraph/61 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.