Legislation – Finance Act 2026
Changes to legislation:
Finance Act 2026, Section 167 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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Part 6Avoidance
Chapter 2Promoter action notices
Promoter action notices
167Promoter action notices
(1)
An authorised officer of Revenue and Customs may issue a notice to a person if the officer reasonably suspects that—
(a)
the person (the “recipient”) is providing goods or services to a certified promoter (the “target”), and
(b)
the goods or services are being procured or used wholly or partly in connection with the promotion of arrangements in respect of which the target is certified.
(2)
For the purposes of this Chapter, a “promoter action notice” means a notice issued under subsection (1).
(3)
A promoter action notice may, for the purpose of impeding the target’s promotion of the arrangements, require the recipient of the notice to—
(a)
stop providing some or all of the goods or services,
(b)
provide the goods or services subject to specified conditions, or
(c)
take specified steps in relation to the provision of the goods or services.
(4)
A promoter action notice must identify the target and specify—
(a)
the goods or services in respect of which it is issued,
(b)
the requirements applicable under subsection (3), and
(c)
the time by which the recipient must comply with the requirements under subsection (3).
(5)
A time specified under subsection (4)(c)—
(a)
must be the end of—
(i)
the period of 30 days beginning with the day on which the notice is issued, or
(ii)
such longer period as an authorised officer of Revenue and Customs considers appropriate, and
(b)
takes precedence over any statutory or regulatory requirement to provide a period of notice before terminating or modifying a contract.
(6)
A promoter action notice may not—
(a)
require the recipient to monitor or assess whether or how particular goods or services are being procured or used in connection with the promotion or arrangements,
(b)
restrict the provision of services that provide access to the internet, or
(c)
restrict the provision of legal or auditing services.
(7)
An authorised officer of Revenue and Customs may withdraw a promoter action notice.
(8)
The recipient is not liable in damages in respect of anything done, or omitted to be done, in good faith for the purposes of complying with a promoter action notice.