# Finance Act 2026, Paragraph 21

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

In section 399B(3) (which provides for relief for finance costs relating to residential property to be given at the basic rate for property partnerships)—
(a) for “BR”, in both places, substitute “PBR”, and
(b) for “basic rate” substitute “property basic rate”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/1/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.