# Finance Act 2026, Paragraph 4

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

In section 9 (the trust and dividend trust rate)—
(a) after subsection (1) insert—
“(1A) The property trust rate is 47%.
(1B) The savings trust rate is 47%.”, and
(b) in the heading, after “The trust rate” insert “, property trust rate, savings trust rate”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/1/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.