# Finance Act 2023, Section 9: Rate bands etc for tax years 2026-27 and 2027-28

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

In section 86 of the Finance Act 2021 (no indexation of rate bands, residential enhancement and taper threshold for tax years up to 2025-26)—
(a) for “or 2024” substitute “, 2024, 2025 or 2026”, and
(b) in the heading, for “2025-26” substitute “2027-28”.

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Source: https://www.legislation.gov.uk/ukpga/2023/1/section/9 (the official version)
Page: https://openlegislation.uk/finance-act-2023/section-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.