{
  "url": "https://openlegislation.uk/anti-avoidance-information-notices-resolution-of-disputes-as-to-privilege-regulations-2026/regulation-2",
  "json_url": "https://openlegislation.uk/anti-avoidance-information-notices-resolution-of-disputes-as-to-privilege-regulations-2026/regulation-2.json",
  "legislation": "uksi/2026/560",
  "legislation_title": "The Anti-avoidance Information Notices (Resolution of Disputes as to Privilege) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/anti-avoidance-information-notices-resolution-of-disputes-as-to-privilege-regulations-2026",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“privileged information” means information which falls within section 186(2)(d) of the Finance Act 2026 (excepted information: privilege);\n“working day” means any day other than—\n(a) a Saturday or Sunday, or\n(b) a day that is a bank holiday in any part of the United Kingdom under the Banking and Financial Dealings Act 1971.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 206(1) of the Finance Act 2026 (“FA 2026”) provides that in Chapter 3 (Anti-avoidance information notices), “information” includes a document, and ”document” includes any part of a document. Section 206(2) of FA 2026 also provides that a reference to a document is a reference to anything in which information of any description is recorded."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1971 c. 80."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/560/regulation/2",
    "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."
}