# Finance Act 2026, Paragraph 31: Designated currency elections

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

In section 9A of CTA 2010, after subsection (2) insert—
“(2A) For the purposes of determining whether an election under this section takes effect, ignore the effect (if any) of Part 4 of TIOPA 2010 (transfer pricing).”

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/6/paragraph/31 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-6/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.