# Finance Act 2026, Paragraph 47: Minor amendments

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

In section 272 (determining top-up amounts of entity that is a member of a group)—
(a) in subsection (8)(da), for “in section 182(2)(e),” substitute “section 182 (total deferred tax adjustment amount) has effect as if in subsection (2)(e),”;
(b) in subsection (10)(a), for “(8)(e)” substitute “(3A)”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/8/paragraph/47 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-8/paragraph-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.