# Finance Act 2026, Paragraph 41: Minor amendments

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

In section 132 (effective tax rate), in subsection (1), in Step 7, at the end insert “and rounded to the nearest fourth decimal place (if it would otherwise have more than four).”

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/8/paragraph/41 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-41
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.