Schedule 20 Registration of tax advisers: exceptions United Kingdom Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 20 para. 1 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(b) Sch. 20 para. 1 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(c) Sch. 20 para. 1 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(d) 1Paragraph 1 ← Paragraph 4 Schedule 20 Paragraph 1 →