# Finance Act 2026, Paragraph 7: Amendments of Part 2 of FA 2001

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

In subsection (1)—
(a) in paragraph (a), after “site” insert “in England, Wales or Northern Ireland”;
(b) after paragraph (a) insert—
“(aa) it is removed to a place in England, Wales or Northern Ireland from a site in Scotland that falls within subsection (2) below, or would fall within that subsection if in subsection (1)(a) of section 20 (originating sites)—
(i) the reference to England, Wales or Northern Ireland included Scotland, and
(ii) the reference to relevant waters were to United Kingdom waters.”

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/14/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-14/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.