# Finance Act 2026, Paragraph 27: Deemed market value acquisition: adjustment where nil accounting value

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

(1) Section 857 of CTA 2009 (deemed market value acquisition: adjustment where nil accounting value) is amended as follows.
(2) In the heading—
(a) after “value”, in the first place it occurs, insert “or arm’s length”, and
(b) after “nil” insert “or negligible”.
(3) In subsection (1)—
(a) in paragraph (a), after “value” insert “or by reference to the arm’s length provision”, and
(b) in paragraph (b), after “nil” insert “, or a negligible value,”.
(4) In subsection (2), in the words after paragraph (c), after “value”, in the second place it occurs, insert “or (as the case may be) by reference to the arm’s length provision”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/6/paragraph/27 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-6/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.