# Finance Act 2026, Paragraph 6: Attribution of profits

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

Omit—
(a) section 22 (transactions treated as being at arm’s length);
(b) section 23 (provision of goods or services for permanent establishment).

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/7/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-7/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.