# Finance Act 2026, Paragraph 12

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

In paragraph 13 (approval of file access notice by tribunal)—
(a) in sub-paragraph (1)(d), for “agent” substitute “adviser”;
(b) in sub-paragraph (2)—
(i) for “an individual” substitute “a person”;
(ii) for “dishonest” substitute “sanctionable”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/22/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-22/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.