# Finance Act 2026, Paragraph 27: Location of stateless entities

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

In Schedule 16A, in paragraph 7, at the end insert—
“(6) For the purposes of this paragraph, “territory” does not include the nominal territory of a stateless member of a multinational group (see section 132(3)(b)).”

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/8/paragraph/27 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.