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Legislation

Finance Act 2026

Crossheading Miscellaneous

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Section 57 Winter fuel payment charge
Section 58 Carried interest
Section 59 Pensions: abolition of the lifetime allowance charge
Section 60 Collective money purchase schemes and Master Trust schemes
Section 61 Corporate interest restriction: reporting companies
Section 62 Corporate interest restriction: capital expenditure and tax-EBITDA calculation
Section 63 Avoidance schemes involving certain non-derecognition liabilities
Section 64 Energy (oil and gas) profits levy: decommissioning relief agreements

Part 1 Income tax, capital gains tax and corporate taxes
Crossheading Miscellaneous

Crossheading Miscellaneous

From legislation.gov.uk

Contents

Section 57 Winter fuel payment charge
Section 58 Carried interest
Section 59 Pensions: abolition of the lifetime allowance charge
Section 60 Collective money purchase schemes and Master Trust schemes
Section 61 Corporate interest restriction: reporting companies
Section 62 Corporate interest restriction: capital expenditure and tax-EBITDA calculation
Section 63 Avoidance schemes involving certain non-derecognition liabilities
Section 64 Energy (oil and gas) profits levy: decommissioning relief agreements