# Finance Act 2026, Paragraph 10: Value of amounts of qualifying overseas capital

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

In paragraph 8 (designation of qualifying overseas capital), after sub-paragraph (2) insert—
“(2A) For the purposes of designating an amount of qualifying overseas capital of an individual that—
(a) is qualifying overseas capital as a result of paragraph 2(2) or (5), or
(b) is treated as qualifying overseas capital as a result of paragraph 6(1)(b),
the value of that amount is the value of the amount when it first arose to the individual.”

---
Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/3/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-3/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.