# Finance Act 2026, Paragraph 20

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

In section 55C (transferable tax allowance for married couples and civil partners: election to reduce personal allowance), in subsection (1)(c)—
(a) after “other than the basic rate,” insert “the property basic rate,” and
(b) after “the Welsh basic rate,” insert “the Welsh property basic rate,”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/1/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.