# Finance Act 2026, Paragraph 46: ITTOIA 2005

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

In section 535 (gains from life insurance contracts: top slicing relief), in subsection (3)—
(a) for “BRL”, in both places, substitute “SBRL”, and
(b) for “the basic rate” substitute “the savings basic rate”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/1/paragraph/46 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.