# Finance Act 2025, Paragraph 26: No allocation of deferred tax assets and liabilities under blended CFC regimes

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

In section 180 (blended CFC regimes), in subsection (3), in the words before paragraph (a), for “tax charged to C under” substitute “C’s current tax expense so far as relating to”.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/4/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-4/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.