# Finance Act 2026, Paragraph 25

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

In paragraph 37(1) (meaning of “tax”), after paragraph (la) insert—
“(lb) diverted profits tax,
(lc) multinational top-up tax,
(ld) domestic top-up tax,
(le) annual tax on enveloped dwellings,
(lf) plastic packaging tax,
(lg) economic crime (anti-money laundering) levy,
(lh) digital services tax,
(li) soft drinks industry levy,”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/22/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-22/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.