{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-22/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-22/paragraph-13.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/22/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "In paragraph 20 (appeal against file access notice)—\n(a) in sub-paragraph (1), for “agent” substitute “adviser”;\n(b) after sub-paragraph (1) insert—\n“(1A) If—\n(a) the document-holder is the tax adviser, and\n(b) the giving of the file access notice was not approved by the tribunal (see paragraph 7(1A)),\nthe document-holder may appeal against the file access notice or any requirement in it.”;\n(c) in sub-paragraph (2), in the opening words, after “appeal” insert “under sub-paragraph (1) or (1A)”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 22 para. 13 in force at 1.4.2026, see s. 250(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/schedule/22/paragraph/13",
    "retrieved_at": "2026-10-29T08:42:24.914774+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."
}