# Finance Act 2026, Paragraph 40: ITTOIA 2005

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

In sections 274AA(5) and 274C(2) (which provide for relief for finance costs relating to residential property to be given at the basic rate)—
(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/40 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.