# Finance Act 2026, Paragraph 5: Position of guarantor of affected person's liabilities under a security issued by the person

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

In the italic heading before section 191, for the words from “liabilities” to the end substitute “borrowing liabilities”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/6/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-6/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.