# Finance Act 2026, Paragraph 26

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

In paragraph 38—
(a) in the definition of “client”—
(i) in paragraph (a), for “paragraph 2(1)” substitute “paragraph 2(4)”;
(ii) omit paragraph (b);
(b) in the definition of “conduct notice”, for “paragraph 4” substitute “paragraph 25B”;
(c) in the definition of “organisation”, for “includes any person or firm” substitute “means any body corporate, partnership or other organisation”.

---
Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/22/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-22/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.