# Finance Act 2026, Paragraph 2: Consequential amendments

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

In section 7 of TMA 1970 (notice of liability to income tax and capital gains tax), in subsection (3)(c), at the end insert “other than Chapter 9 of Part 10 of ITEPA 2003 (winter fuel payment charge)”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/10/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-10/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.