# Finance Act 2025, Paragraph 8: Other consequential amendments etc

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

In section 241 (Pillar Two territories), in subsection (2), for “equivalent to this Part—” substitute “which implement the provisions of the Pillar Two rules relating to top-up tax under the IIR (within the meaning of those rules)—”.

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