# Finance Act 2026, Paragraph 13

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

In paragraph 20 (appeal against file access notice)—
(a) in sub-paragraph (1), for “agent” substitute “adviser”;
(b) after sub-paragraph (1) insert—
“(1A) If—
(a) the document-holder is the tax adviser, and
(b) the giving of the file access notice was not approved by the tribunal (see paragraph 7(1A)),
the document-holder may appeal against the file access notice or any requirement in it.”;
(c) in sub-paragraph (2), in the opening words, after “appeal” insert “under sub-paragraph (1) or (1A)”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/22/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-22/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.