# Finance Act 2026, Paragraph 25

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

In section 481 (other amounts to be charged at special rates for trustees), after subsection (3) insert—
“(3A) If the amount is within Type 2, 6 or 7 as set out in section 482, income tax is charged on the amount at the savings trust rate.
(3B) If the amount is within Type 5 as set out in section 482, income tax is charged on the amount at the property trust rate.”

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/1/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.