# Finance Act 2025, Paragraph 19: Situs of debt

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

(1) Section 275 of TCGA 1992 (location of assets) is amended as follows.
(2) In subsection (1), omit paragraph (l).
(3) Omit subsection (3A).

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/9/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-9/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.