Legislation – Finance Act 2026

Finance Act 2026, Cross Heading: Miscellaneous and interpretation is up to date with all changes known to be in force on or before 19 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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Part 6Avoidance

Chapter 3Anti-avoidance information notices

Miscellaneous and interpretation

206Interpretation

(1)

In this Chapter—

“arrangements” includes any agreement, scheme, arrangement or understanding of any kind whether or not legally enforceable involving one or more transactions;

“authorised officer of Revenue and Customs” means an officer of Revenue and Customs who is, or is a member of a class of officers who are, authorised by the Commissioners for the purpose of this Chapter;

“Commissioners” means the Commissioners for His Majesty’s Revenue and Customs;

“document” includes any part of a document (and see subsection (2));

“HMRC” means His Majesty’s Revenue and Customs;

“information” includes a document (and see subsection (2));

“information notice” means a notice issued under any of sections 179 to 183;

“investigation of tax avoidance” includes the exercise of a function under an anti-avoidance enactment;

“recipient”, in relation to a notice, means the person to whom the notice is issued;

“tribunal” means the First-tier Tribunal or, where determined by or under the Tribunal Procedure Rules, the Upper Tribunal.

(2)

For the purposes of this Chapter—

(a)

a reference to providing information includes a reference to producing documents;

(b)

a reference to a document is a reference to anything in which information of any description is recorded.

(3)

Paragraphs 7(2) to (4), 8, 15 and 16 of Schedule 36 to FA 2008 (provision relating to documents) apply in relation to documents required under this Chapter as they apply in relation to documents required under that Schedule.

207Application of provisions of TMA 1970

The following provisions of TMA 1970 apply for the purposes of this Chapter as they apply for the purposes of the Taxes Acts—

(a)

section 108 (responsibility of officers);

(b)

section 114 (want of form);

(c)

section 115 (delivery and service of documents).

208Repeals

(1)

Section 272A of FA 2014 is repealed.

(2)

Subsection (1) comes into force on such day as the Treasury may by regulations made by statutory instrument appoint.