# Finance Act 2026, Paragraph 10: Intragroup accounting discrepancies

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

After section 150 insert—
“Instruments held intragroup: issuer’s accounting treatment to prevail
150A If—
(a) a member of a multinational group (“the holder”) holds an interest (of any description) in another member of the group (“the issuer”), and
(b) the interest is accounted for as equity in the underlying profits accounts of one of the members and as debt in the underlying profits accounts of the other,
the underlying profits of the holder are to be adjusted to what they would be if the interest were accounted for in the holder’s underlying profits accounts in the same way as it is accounted for in the issuer’s.”

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/8/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.