# Finance Act 2025, Paragraph 9: Other consequential amendments etc

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

(1) In Schedule 17 (index of defined expressions), in the table, at the appropriate place insert—
“
“qualifying member (in Chapter 9A of Part 3)”.
”
(2) In Schedule 15 (elections), in paragraph 2(1), after paragraph (h) insert—
“(ha) section 229F;”.
(3) In section 272 (domestic top-up tax for members of groups), in subsection (4), after paragraph (b) insert—
“(c) Chapter 9A (qualifying undertaxed profits tax).”
(4) In section 273 (domestic top-up tax for single entities), in subsection (4), after paragraph (z) insert—
“(z1) Chapter 9A (qualifying undertaxed profits tax).”

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/4/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.