# Finance Act 2025, Paragraph 63: Minor amendments

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

In section 216 (election where assets and liabilities adjusted to fair value for tax purposes), in subsection (7)(a), before “immediately after” insert “or liability”.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/4/paragraph/63 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.