# Finance Act 2026, Paragraph 20: Consequential amendments

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

In CAA 2001, in section 63 (cases in which disposal value is nil), in subsection (4)(b)—
(a) for “section 809ZM” substitute “sections 809ZM and 809ZMB”;
(b) for “section 939F” substitute “sections 939F and 939FB”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/9/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-9/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.