Section 223 Tax advisers: sanctionable conduct

(1)

Schedule 38 contains provision about tax F1advisers who engage in F2sanctionable conduct.

(2)

That Schedule comes into force on such day as the Treasury may by order appoint.

(3)

An order under subsection (2)—

(a)

may make different provision for different purposes, and

(b)

may include transitional provision and savings.

(4)

The Treasury may by order make any incidental, supplemental, consequential, transitional or saving provision in consequence of Schedule 38.

(5)

An order under subsection (4) may—

(a)

make different provision for different purposes, and

(b)

make provision amending, repealing or revoking any provision made by or under an Act (whenever passed or made).

(6)

An order under this section is to be made by statutory instrument.

(7)

A statutory instrument containing an order under subsection (4) is subject to annulment in pursuance of a resolution of the House of Commons.

Annotations

F1: Word in s. 223(1) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 34(b)(i)
F2: Word in s. 223(1) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 34(b)(ii)
F3: S. 223 heading substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 34(a)