# Finance Act 2026, Section 114: Removal of time limit to claim relief under section 106(3) of FA 2013

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

(1) In section 106 of FA 2013 (adjustment of amount chargeable), omit subsection (6).
(2) The amendment made by this section is treated as always having been in force.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/114 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-114
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.