# Finance Act 2026, Paragraph 20

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

In paragraph 28 (power to publish details)—
(a) for sub-paragraph (1), substitute—
“(1) The Commissioners must publish information about a person if the person incurs a penalty under paragraph 26 of more than £7,500.”;
(b) in sub-paragraph (2)—
(i) in paragraph (a), for “individual’s” substitute “person’s”;
(ii) in paragraph (b), for “individual’s address” substitute “person’s postcode”;
(iii) in paragraph (c), for “individual” substitute “person”;
(iv) in paragraph (e), for “dishonest” substitute “sanctionable”;
(v) in paragraph (f), for “individual’s” substitute “person’s”;
(vi) in paragraph (g), for “dishonest” substitute “sanctionable”;
(c) omit sub-paragraph (3);
(d) in sub-paragraph (4)—
(i) after “(5)” insert “, (7)”;
(ii) for “an individual” substitute “a person”;
(e) in sub-paragraph (5)—
(i) for “agent” substitute “adviser”;
(ii) for “the individual” substitute “an individual”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/22/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-22/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.