# Finance Act 2025, Paragraph 64: Minor amendments

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

In section 217 (post filing adjustments of covered taxes), after subsection (1) insert—
“(1A) In the case of a prior accounting period for which there is no information return, overseas information return or self-assessment return, the reference to covered taxes being reflected in such a return is to the covered taxes as would have been reflected in such a return had there been one.”

---
Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/4/paragraph/64 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-64
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.