# Finance Act 2026, Paragraph 17: Intragroup transactions

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

In section 182 (total deferred tax adjustment amount), in subsection (2)(a), at the end insert “(other than items that are not reflected solely because of an election under section 164 (intra-group transactions))”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/8/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.