# Finance Act 2026, Paragraph 26: Location of stateless entities

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

In section 239 (location of entities)—
(a) in subsection (7), omit paragraph (a);
(b) at the end insert—
“(8) As regards stateless entities see also section 132(3)(b) (stateless member of group treated as located in its own nominal territory).”

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/8/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.