# Finance Act 2026, Paragraph 13

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

In section 12B (individual’s entitlement to a savings allowance), in subsection (8)—
(a) in paragraph (a)(i) and (iv) (which sets out what counts as additional-rate income), after “the additional rate” insert “, property additional rate”, and
(b) in paragraph (b)(i) and (iv) (which sets out what counts as higher-rate income), after “the higher rate” insert “, property higher rate”.

---
Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/1/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.