# Finance Act 2026, Paragraph 34: FA 2012

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

In section 223 of FA 2012 (tax agents: dishonest conduct)—
(a) for the heading substitute “Tax advisers: sanctionable conduct”;
(b) in subsection (1)—
(i) for “agents” substitute “advisers”;
(ii) for “dishonest” substitute “sanctionable”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/22/paragraph/34 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-22/paragraph-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.