# Finance Act 2026, Paragraph 45: Minor amendments

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

In section 247 (timing of transfers of interests), in subsection (1), in the words after paragraph (b), for “earlier time when the transfer is effective” substitute “other time”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/8/paragraph/45 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.