# Finance Act 2026, Paragraph 52: Minor amendments

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

(1) In FA 1989, in section 178 (setting of rates of interest), subsection (2) is amended as follows.
(2) In paragraph (x)—
(a) for “51” substitute “33A”;
(b) after “Finance” insert “(No.2)”;
(3) In paragraph (y), for “51” substitute “33A”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/8/paragraph/52 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.