# Finance Act 2026, Paragraph 46: Minor amendments

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

(1) Section 267 (DTT excluded entities) is amended as follows.
(2) In subsection (3C)—
(a) in the words before paragraph (a), for “An investment entity that” substitute “Where an investment entity”;
(b) in paragraph (a), at the beginning insert “that entity”;
(c) in paragraph (b), for “272(8)(e)” substitute “272(3A)”.
(3) In subsection (3D)(c)—
(a) omit “(8)(e)”;
(b) at the end insert “and the section 193A(2) contained in subsection (3A) of that section”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/8/paragraph/46 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.