# Finance Act 2026, Paragraph 14: Certificates of discharge

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

In section 239 (certificates of discharge), in subsection (4), in paragraph (aa) for “above” substitute “or 124E(5)”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/12/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-12/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.