{
  "url": "https://openlegislation.uk/anti-avoidance-information-notices-resolution-of-disputes-as-to-privilege-regulations-2026",
  "json_url": "https://openlegislation.uk/anti-avoidance-information-notices-resolution-of-disputes-as-to-privilege-regulations-2026.json",
  "id": "uksi/2026/560",
  "title": "The Anti-avoidance Information Notices (Resolution of Disputes as to Privilege) Regulations 2026",
  "short_title": "Anti-avoidance Information Notices (Resolution of Disputes as to Privilege) 2026",
  "long_title": "These Regulations make provision for the resolution by the tribunal of disputes as to whether any information requested by His Majesty’s Revenue and Customs in an information notice, issued under sections 179 to 183 of the Finance Act 2026 (c. 11), is privileged. These Regulations set out the procedure to be followed where the information requested is in dispute and for resolution of such disputes by agreement or the tribunal.",
  "citation": "S.I. 2026/560",
  "type": "uksi",
  "year": "2026",
  "number": "560",
  "version": "current",
  "date": "2026-05-27",
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    },
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      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/anti-avoidance-information-notices-resolution-of-disputes-as-to-privilege-regulations-2026/regulation-1",
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      "parent": null
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    },
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      "heading": "Procedure where information notice is in dispute",
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      "heading": "Resolution of disputes by the tribunal",
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      "heading": "Resolution of disputes by agreement",
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/anti-avoidance-information-notices-resolution-of-disputes-as-to-privilege-regulations-2026/signature",
      "extent": null,
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/anti-avoidance-information-notices-resolution-of-disputes-as-to-privilege-regulations-2026/note",
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    }
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      "title": "Printed copy",
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      "language": null,
      "date": "2026-05-29",
      "size": 190164,
      "url": "https://openlegislation.uk/anti-avoidance-information-notices-resolution-of-disputes-as-to-privilege-regulations-2026/pdf/uksi_20260560_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2026/560/pdfs/uksi_20260560_en.pdf"
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    {
      "title": "UK Explanatory Memorandum",
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      "language": null,
      "date": "2026-05-29",
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      "url": "https://openlegislation.uk/anti-avoidance-information-notices-resolution-of-disputes-as-to-privilege-regulations-2026/pdf/uksiem_20260560_en_001.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2026/560/pdfs/uksiem_20260560_en_001.pdf"
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  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2026/11",
      "title": "Finance Act 2026",
      "url": "https://openlegislation.uk/finance-act-2026",
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    }
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  "changes_made_to": 0,
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  "changes_made_by_url": "https://openlegislation.uk/anti-avoidance-information-notices-resolution-of-disputes-as-to-privilege-regulations-2026/changes/by-it.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/560",
    "retrieved_at": "2026-10-28T21:00:53.455290+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}