# Finance Act 2026, Paragraph 25: Securitisation companies

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

In Part 1 of Schedule 16A (qualifying domestic top-up tax safe harbour election), in paragraph 3, after subsection (8) (as inserted by paragraph 22 above) insert—
“(9) Condition F is that the qualifying domestic top-up tax applying in the territory is not charged in respect of a member of the group located in the territory because of an exemption (however framed) or special regime relating to persons concerned in securitisation transactions.”

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/8/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.