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Finance Act 2026
Schedule 8

Paragraph 29 Qualifying undertaxed profits tax

United Kingdom

In section 256 (qualifying domestic top-up tax), omit subsection (5).

← Paragraph 28

Paragraph 29

Paragraph 30 →

Legislation: Finance Act 2026
Citation: 2026 c. 11, paragraph 29
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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