# Finance Act 2026, Paragraph 4: Amendments of Part 2 of FA 2001

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

After subsection (3) insert—
“(3A) In subsection (2)(ca) the reference to premises in Scotland does not include any premises located at a site that is a relevant Scottish site in relation to the quantity of aggregate.”

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/14/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-14/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.