Legislation – Finance Act 2026

Finance Act 2026, Cross Heading: Key definitions is up to date with all changes known to be in force on or before 18 April 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

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Pt. 15 excluded by S.I. 2026/331 reg. 19

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Pt. 15 excluded by S.I. 2026/331 reg. 19

Part 6Avoidance

Chapter 3Anti-avoidance information notices

Key definitions

177Connected persons

(1)

In this Chapter, a “connected person” means a person who an officer of Revenue and Customs reasonably suspects is or has been—

(a)

contravening an anti-avoidance enactment,

(b)

connected to a person who is or has been contravening an anti-avoidance enactment, or

(c)

connected to arrangements by reference to which a person is or has been contravening an anti-avoidance enactment.

(2)

For the purposes of subsection (1)(b), two persons (“A” and “B”) are connected if—

(a)

A is a director, manager, secretary or other officer or employee of B,

(b)

A is a member of, or partner in, B,

(c)

A is a trustee, settlor, beneficiary or administrator of a trust in respect of which B is a trustee, settlor, beneficiary or administrator, or

(d)

A is accustomed to acting in accordance with B’s directions or instructions.

(3)

For the purposes of subsection (1)(c), a person is connected to arrangements if the person is—

(a)

to any extent involved in making the arrangements available for implementation by another person,

(b)

to any extent involved in the organisation or management of the arrangements, or

(c)

directly or indirectly benefiting from the arrangements.

178Anti-avoidance enactments

(1)

In this Chapter, an “anti-avoidance enactment” means—

(a)

Part 7 of FA 2004 (disclosure of tax avoidance schemes);

(b)

Part 5 of FA 2014 (promoters of tax avoidance schemes);

(c)

Schedule 16 to F(No.2)A 2017 (penalties for enablers of defeated tax avoidance);

(d)

Schedule 17 to F(No.2)A 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes);

(e)

Chapter 1 of this Part (prohibition on promotion of certain tax avoidance arrangements).

(2)

And a reference to taking action under an anti-avoidance enactment includes a reference to taking action under—

(a)

sections 8ZF and 8ZG of the Company Directors Disqualification Act 1986 (disqualification for promoting tax avoidance);

(b)

Schedule 13 to FA 2020 (joint and several liability);

(c)

section 85 of FA 2022 (winding up petitions by an officer of HMRC);

(d)

section 86 of FA 2022 (publication by HMRC of information about tax avoidance schemes);

(e)

sections 87, 88 and 89 of FA 2022 (freezing orders etc);

(f)

Schedule 13 to FA 2022 (penalties for facilitating avoidance schemes involving non-resident promoters);

(g)

Chapter 2 of this Part (promoter action notices).