# Finance Act 2026, Paragraph 43: Minor amendments

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

In section 197A (operating leases), in subsections (2) and (3), for “operating lease” substitute “property”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/8/paragraph/43 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-43
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.