# Finance Act 2026, Paragraph 6: Other provision about permanent establishments

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

In section 135 (underlying profits of permanent establishments), in subsection (1)—
(a) in paragraph (a), after “financial accounts” insert “prepared in accordance with acceptable accounting standards”;
(b) in paragraph (b), for “in accordance with section 159” substitute “on the same principles as those set out in section 159(1), (2) or (3) (as the case may be)”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/8/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.