# Finance Act 2026, Paragraph 19: Cross-border allocation of deferred tax assets and liabilities

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

In section 181B (cross-border allocation of deferred tax assets and liabilities), in subsection (5), at the end insert “(and accordingly no allocation of deferred tax assets or liabilities is to be made under this Chapter in cases to which the deferred taxes methodology applies).”

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/8/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.