# Finance Act 2026, Paragraph 8

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

In section 11B (income charged at the Welsh basic, higher and additional rates)—
(a) in subsections (1)(a), (2)(a) and (3)(a), for “non-savings income” substitute “neither property income nor savings income”,
(b) omit subsection (4), and
(c) in subsection (6) —
(i) for “Section 16 has” substitute “Sections 16 and 16A have”, and
(ii) for “non-savings income of a Welsh taxpayer” substitute “income of a Welsh taxpayer which is neither property income nor savings income”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/1/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.