# Finance Act 2026, Paragraph 4: Consequential amendments

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

(1) ITA 2007 is amended as follows.
(2) In section 1 (overview of the Income Tax Acts), in subsection (1)(a), after “benefit” insert “and winter fuel payment”.
(3) In section 30 (additional tax), in subsection (1), after “Chapter 8 of Part 10 of ITEPA 2003 (high income child benefit charge),” insert—
“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/4 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-10/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.