# Finance Act 2026, Paragraph 9

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

In section 11C (income charged at the default basic, higher and additional rates: non-UK resident individuals), in subsection (4), before the entry relating to section 11D insert—
“section 11CA (income charged at the property basic, higher and additional rates: individuals),”.

---
Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/1/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.