# Finance Act 2026, Paragraph 12: Corporation tax on income

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

In section 939A (overview), in subsection (2), for “section 257A” substitute “sections 257A and 257B”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/9/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-9/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.