# Finance Act 2026, Paragraph 40: Minor amendments

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

In section 131 (whether de-merged groups meet the revenue threshold), in subsection (3)(b), at the end insert “, or would do ignoring any transitional safe harbour election”.

---
Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/8/paragraph/40 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.