# Finance Act 2026, Paragraph 48: Minor amendments

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

In section 273 (domestic top-up tax: determining top-up amounts of entity that is not a member of a group), in the section 132 contained in subsection (2)—
(a) in each of Steps 1 to 3, for “member” substitute “entity”;
(b) in Step 6, 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/48 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.