# Finance Act 2026, Paragraph 31: Qualifying undertaxed profits tax

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

In Schedule 16A (safe harbours), in paragraph 2 (accredited qualifying domestic top-up tax), omit sub-paragraphs (2) and (3).

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/8/paragraph/31 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.