# Finance Act 2026, Paragraph 2: Application of the income inclusion rule to cases involving permanent establishments

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

In section 128 (responsible members), in each of subsections (4) and (6)—
(a) omit the “and” at the end of paragraph (a);
(b) at the end insert
“, and
(c) every permanent establishment of a member of the group it has an ownership interest in other than a permanent establishment located in the territory it is located in.”

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/8/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.