{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-22/paragraph-26",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-22/paragraph-26.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/22/paragraph/26",
  "kind": "paragraph",
  "number": "26",
  "heading": null,
  "text": "In paragraph 38—\n(a) in the definition of “client”—\n(i) in paragraph (a), for “paragraph 2(1)” substitute “paragraph 2(4)”;\n(ii) omit paragraph (b);\n(b) in the definition of “conduct notice”, for “paragraph 4” substitute “paragraph 25B”;\n(c) in the definition of “organisation”, for “includes any person or firm” substitute “means any body corporate, partnership or other organisation”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 22 para. 26 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/26",
    "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."
}