# Finance Act 2026, Paragraph 6

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

In section 10 (income charged at the basic, higher and additional rates: individuals), in subsection (4), after the entry relating to section 11C insert—
“section 11CA (income charged at the property basic, higher and additional rates: individuals),
section 11CB (income charged at the Welsh property basic, higher and additional rates: individuals),”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/1/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.