# Finance Act 2026, Paragraph 3

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

In paragraph 1 (overview)—
(a) in paragraph (a)—
(i) for “agent” substitute “adviser”;
(ii) for “dishonest” substitute “sanctionable”;
(b) omit paragraph (b);
(c) after paragraph (c) insert—
“(ca) Part 3A confers power on HMRC to issue conduct notices,”;
(d) in paragraph (d), for “dishonest” substitute “sanctionable”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/22/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-22/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.