# Finance Act 2026, Paragraph 36: Domestic top-up tax: covered tax to include group relief payments

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

Section 272 (domestic top-up tax: determining top-up amounts of entity that is a member of a group) is amended as follows.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/8/paragraph/36 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.