# Finance Act 2026, Paragraph 10: Position of guarantor of affected person's liabilities under a security issued by the person

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

(1) Section 194 (claims under section 192(1)) is amended as follows.
(2) In subsection (1), in paragraph (c), for “issuing company” substitute “borrower”.
(3) In subsection (2) for “issuing company” substitute “borrower”.
(4) In subsection (3), in paragraph (a), for “issuing company” substitute “borrower”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/6/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-6/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.