Legislation – Finance Act 2026
Changes to legislation:
Finance Act 2026, Section 214 is up to date with all changes known to be in force on or before 17 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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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 4Miscellaneous
Legal professionals
214Amendments to existing legislation: removal of privilege exemption
(1)
In section 316C of FA 2004 (disclosure of tax avoidance schemes)—
(a)
omit subsection (4A);
(b)
(i)
the words from “make representations” to the end become sub-paragraph (i);
(2)
In paragraph 36 of Schedule 17 to F(No.2)A 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes)—
(a)
omit sub-paragraph (4A);
(b)
(i)
the words from “make representations” to the end become sub-paragraph (i);
(3)
In section 86 of FA 2022 (publication of information about tax avoidance schemes)—
(a)
omit subsection (3)(b) (and the “or” before it);
(b)
(i)
the words from “make representations” to the end become sub-paragraph (i);
(c)
in subsection (6), after “representations” insert “and any declaration”
.