# Finance Act 2026, Paragraph 10: Amendments of Part 2 of FA 2001

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

At the end insert—
“(8) A statutory instrument containing regulations under subsection (5A) may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons.”

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/14/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-14/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.