# Finance Act 2026, Paragraph 3: Application of the income inclusion rule to cases involving permanent establishments

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

(1) Section 237 (intermediate and partially-owned parent members) is amended as follows.
(2) For subsection (1)(b) substitute—
“(b) it has—
(i) a direct or indirect ownership interest in another member of the group, or
(ii) a permanent establishment, and”.
(3) For subsection (2)(b) substitute—
“(b) it has—
(i) a direct or indirect ownership interest in another member of the group, or
(ii) a permanent establishment.”

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/8/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.