# Finance Act 2026, Paragraph 33

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

In section 974 (Real Estate Investment Trusts: regulations under section 973), in subsection (1)(a), for “the basic rate” substitute “the property basic rate”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/1/paragraph/33 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.