Finance Act 2025

Amendment of section 531AM of Principal Act (charge to universal social charge)

10. Section 531AM of the Principal Act is amended, in paragraph (b)(viii)(II) of the Table to that section—

(a) in subclause (D), by the deletion of “or”, and

(b) by the insertion of the following subclause after subclause (D):

“(DA) under section 847AA in respect of a relevant donation (within the meaning of that section), or”.