# Finance Act 2026, Paragraph 16: Intragroup transactions

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

In section 175 (amounts excluded from qualifying current tax expense), at the end insert—
“(3) The reference in subsection (2)(a) to income or gains that are not included in the member’s adjusted profits does not include any income or gains that are not included in its adjusted profits solely because of an election under section 164 (intra-group transactions).”

---
Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/8/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.