# Finance Act 2025, Paragraph 66: Minor amendments

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

In section 220 (top-up amount of investment entity)—
(a) in subsection (1)—
(i) in Step 8, after “entity” insert “, unless the entity has a positive undistributed income amount (see sections 214 and 215) for the period (in which case proceed to Step 9), and
(ii) after that Step insert—
“Step 9
Where this Step applies, the top-up amount for the entity is the sum of—
(a) the result of Step 8, and
(b) the positive undistributed income amount for the entity for the period multiplied by 15%.”, and
(b) omit subsection (2).

---
Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/4/paragraph/66 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-66
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.