# Finance Act 2026, Paragraph 3: Children under 10

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

In section 845B of ITTOIA 2005 (meaning of “qualifying new resident”), in subsection (1)—
(a) omit the “and” after paragraph (b), and
(b) after paragraph (c) insert
“, and
(d) the individual is at least 10 years old at the commencement of that tax year.”

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