Legislation – Finance Act 2026
Changes to legislation:
Finance Act 2026, Section 170 is up to date with all changes known to be in force on or before 16 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.
Changes to Legislation
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Changes and effects yet to be applied to Section 170:
- Pt. 15 excluded by S.I. 2026/331 reg. 19
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Pt. 15 excluded by S.I. 2026/331 reg. 19
Part 6Avoidance
Chapter 2Promoter action notices
Promoter action notices
170Appeal against a decision to issue a promoter action notice
(1)
A recipient of a promoter action notice may appeal to the tribunal against a decision to issue the notice on the grounds that—
(a)
the recipient is not providing the goods or services specified in the notice to the target identified in the notice;
(b)
the goods or services are not being used wholly or partly in connection with the arrangements referred to in section 167(1).
(2)
Notice of an appeal must—
(a)
state the ground of appeal, and
(b)
be given in writing to HMRC before the end of the period of 30 days beginning with the day on which the promoter action notice was issued.
(3)
The provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to appeals under this section as they have effect in relation to an appeal against an assessment to income tax.
(4)
In this section, the “tribunal” means the First-tier Tribunal or, where determined by or under the Tribunal Procedure Rules, the Upper Tribunal.