{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-22/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-22/paragraph-3.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/22/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "In paragraph 1 (overview)—\n(a) in paragraph (a)—\n(i) for “agent” substitute “adviser”;\n(ii) for “dishonest” substitute “sanctionable”;\n(b) omit paragraph (b);\n(c) after paragraph (c) insert—\n“(ca) Part 3A confers power on HMRC to issue conduct notices,”;\n(d) in paragraph (d), for “dishonest” substitute “sanctionable”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 22 para. 3 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/3",
    "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."
}