{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-7.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/38/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) The power in paragraph 8 is exercisable only in case A or case B and , in respect of a person other than a tax adviser, only with the approval of the tribunal.\n(1A) An officer of Revenue and Customs may ask for the approval of the tribunal before exercising the power in paragraph 8 in respect of a tax adviser (and for the effect of not obtaining such approval see paragraph 20(1A) (appeals)).\n(2) Case A is where an authorised officer of Revenue and Customs has reasonable grounds to suspect that a person is engaging in, or has engaged in, sanctionable conduct.\n(3) Case B is where—\n(a) a person has been convicted of an offence relating to tax that involves fraud or dishonesty,\n(b) the offence was committed after the person became a tax adviser (whether or not the person was still a tax adviser when it was committed and regardless of the capacity in which it was committed),\n(c) either—\n(i) the time allowed for appealing against the conviction has expired without any such appeal being brought, or\n(ii) an appeal against the conviction was brought within that time, but the appeal has been withdrawn or the conviction upheld, and\n(d) no more than 12 months have elapsed since the date on which paragraph (c) was satisfied.\n(4) For the purposes of this paragraph, a ... conviction that is appealed is not considered to have been ... upheld until—\n(a) the time allowed for bringing any further appeal has expired, or\n(b) if a further appeal is brought within that time, that further appeal has been withdrawn or determined.\n(5) In this Schedule, a reference to “the tax adviser” is—\n(a) in a case falling within case A, a reference to the person mentioned in sub-paragraph (2), and\n(b) in a case falling within case B, a reference to the person mentioned in sub-paragraph (3).\n(6) It does not matter whether the person is still a tax adviser when the power in paragraph 8 is to be exercised.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 38 para. 7(1) inserted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 38 para. 7(1A) inserted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 38 para. 7(2) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(c)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 38 para. 7(3)(a) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(d)(i)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in Sch. 38 para. 7(3)(b) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(d)(ii)(A)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in Sch. 38 para. 7(3)(b) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(d)(ii)(B)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 38 para. 7(4) omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(e)(i)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Sch. 38 para. 7(4) omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(e)(ii)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Word in Sch. 38 para. 7(5) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(f)(i)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Word in Sch. 38 para. 7(5)(a) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(f)(ii)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Word in Sch. 38 para. 7(5)(b) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(f)(ii)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Word in Sch. 38 para. 7(6) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(g)(i)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Word in Sch. 38 para. 7(6) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(g)(ii)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 38 Pt. 3 applied (N.I.) by 1992 c. 8, s. 104ZA(2A) (as inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 57; S.I. 2013/279, art. 2)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Sch. 38 Pt. 3 applied (E.W.S.) by 1992 c. 5, s. 110ZA(2A) (as inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 56; S.I. 2013/279, art. 2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 38 para. 7 in force at 1.4.2013 by S.I. 2013/279, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/7",
    "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."
}