# Finance Act 2026, Paragraph 14

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

In section 14 (income charged at the dividend ordinary rate: other persons)—
(a) in subsection (1)(b), for “the basic rate” substitute “the default basic rate”, and
(b) in the heading, for “other persons” substitute “non-individuals”.

---
Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/1/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.