# Finance Act 2026, Paragraph 8: Position of guarantor of affected person's liabilities under a security issued by the person

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

In section 192A (provision for cases within Part 6A), in subsection (1)—
(a) in paragraph (a), for “issuing company under the security” substitute “borrower in respect of the borrowing transaction”, and
(b) in paragraph (d), for “issuing company” substitute “borrower”.

---
Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/6/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-6/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.