# Finance Act 2026, Paragraph 36

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

In Schedule 4 (index of defined expressions), at the appropriate places insert—
“
property additional rate
section 6D (as applied by section 989)
”;
“
property basic rate
section 6D (as applied by section 989)
”;
“
property higher rate
section 6D (as applied by section 989)
”;
“
property income
section 17A (as applied by section 989)
”;
“
property trust rate
section 9(1A) (as applied by section 989)
”;
“
savings trust rate
section 9(1B) (as applied by section 989)
”;
“
Welsh property additional rate
section 6B(1A) (as applied by section 989)
”;
“
Welsh property basic rate
section 6B(1A) (as applied by section 989)
”;
“
Welsh property higher rate
section 6B(1A) (as applied by section 989)
”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/1/paragraph/36 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.