# Finance Act 2026, Paragraph 28

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

(1) TCGA 1992 is amended as follows.
(2) In section 2B (territorial scope of charge to corporation tax on chargeable gains), in subsection (3)—
(a) in paragraph (a) omit “that have a relevant connection to the company’s UK permanent establishment (see section 2C)”;
(b) in paragraph (b), for “that permanent establishment” substitute “a UK permanent establishment (see section 2C)”;
(c) in paragraph (c), for “to 32” substitute “and 24”.
(3) In section 2C (non-UK resident company with UK permanent establishment) omit subsection (2).

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/7/paragraph/28 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-7/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.