# Finance Act 2026, Paragraph 7

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

In section 11 (income charged at the default basic rate: non-individuals), in subsection (2)—
(a) at the beginning insert—
“section 11CC (income charged at the property basic rate: non-individuals),
section 11DA (income charged at the savings basic rate: non-individuals),”, and
(b) in the entry relating to Chapters 3 to 5 of Part 9, after “charged at” insert “the property trust rate, the savings trust rate or”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/1/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.