# Finance Act 2026, Paragraph 6

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

(1) Section 690 (internationally mobile employees) is amended as follows.
(2) In subsection (3), after “entire” insert “uncertain”.
(3) In subsection (4), in the opening words—
(a) after “a payment” insert “or part of a payment”;
(b) for “to the extent that” substitute “in respect of which”.
(4) In subsection (4)(a), after “the income” insert “relating to that payment or part”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/4/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-4/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.