# Finance Act 2026, Paragraph 22: Consequential amendments

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

In ITTOIA 2005, in section 108 (gifts of trading stock to charities etc), in subsection (5)(b), for “section 809ZM” substitute “sections 809ZM and 809ZMB”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/9/paragraph/22 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-9/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.