# Finance Act 2026, Paragraph 8: Amendments of Part 2 of FA 2001

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

In subsection (5)—
(a) the words from “the aggregate” to the end become paragraph (a) of that subsection;
(b) in that paragraph for “United Kingdom waters” substitute “relevant waters”;
(c) at the end insert
“, or
(b) the exploitation falls within subsection (1)(aa).”

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/14/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-14/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.