# Finance Act 2026, Paragraph 10

Extent: E+W+S+N.I.

In paragraph 9 (relevant documents)—
(a) in sub-paragraph (1)—
(i) for “agent’s” substitute “adviser’s”;
(ii) for “agent” (in each place it occurs) substitute “adviser”;
(b) in sub-paragraph (3), omit paragraph (b) and the “and” before it.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/22/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-22/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.