The following are the major deferred tax assets and liabilities recognised by the Group and movements thereon in the current and prior reporting periods.

Property related items
Short-term timing differences
Share-based payments
Intangible assets
At 3 April 20151.03.52.0(2.4)4.1
Credit/(charge) to the income statement0.5(4.0)0.4(3.1)
Credit to other comprehensive income0.40.4
Charge to equity(1.4)(1.4)
At 1 April 20161.5(0.1)0.6(2.0)
Credit/(charge) to the income statement3.5(2.2)(0.5)0.8
Credit to other comprehensive income0.50.5
Acquisition of subsidiary(2.7)(2.7)
Credit to equity0.60.6
At 31 March 20175.0(4.5)1.2(2.5)(0.8)

Deferred income tax assets and liabilities are offset when the group has a legally enforceable right to do so and when the deferred income taxes relate to the same fiscal authority. The offset amounts are as follows:

31 March
1 April
Deferred tax assets6.22.1
Deferred tax liabilities(7.0)(2.1)