{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-26A",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-26A.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/38/paragraph/26A",
  "kind": "paragraph",
  "number": "26A",
  "heading": null,
  "text": "(1) For the purposes of paragraph 26, a person “discloses” sanctionable conduct by—\n(a) telling HMRC about it,\n(b) giving HMRC reasonable help in identifying the client or clients concerned and in quantifying the loss of tax revenue (if any) brought about by it, and\n(c) allowing HMRC access to records for the purpose of ensuring that any such loss is recovered or otherwise properly accounted for.\n(2) A disclosure is “unprompted” if it is made at a time when the person has no reason to believe that HMRC have discovered or are about to discover the sanctionable conduct.\n(3) Otherwise, a disclosure is “prompted”.\n(4) In relation to disclosure, “quality” includes timing, nature and extent.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 38 paras. 26-26C and cross-headings substituted for Sch. 38 para. 26 and cross-heading (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 18"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/26A",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
}