In the UK, the cut-off is still 24 weeks. Certainly in the unit I worked in (albeit briefly), if a baby was even 23+3, a woman would be told that there was not going to be an attempt to give treatment (even if born breathing). The only exception would be if the medical assessment of the baby indicated that there may be a dating error (i.e. baby larger than expected, skin less translucent than expected, etc).
It is a hard decision. I am personally pro-life, and would find it abhorrent if I was told my baby would be left to die. But, I knew lots of neonatal intensive care nurses, who I worked with, that said that if they went into labour at even 26 weeks, they wouldn't even go to the hospital. They see this all the time, and it is hard.
The difficulty is also that a baby can seem to have come out unscathed, but I cared for two babies in the same week that had been born at 26 weeks, and one was diagnosed profoundly deaf and completely blind, and the other deaf.