# Finance Act 2026, Paragraph 15

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

In section 15 (income charged at the trust rate and the dividend trust rate)—
(a) after “charged at the trust rate” insert “, the property trust rate, the savings trust rate”, and
(b) in the heading, after “charged at the trust rate” insert “, the property trust rate, the savings trust rate”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/1/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.