# Finance Act 2026, Paragraph 35: The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013

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

In the Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622)—
(a) for the Part 5 heading substitute “Tax advisers: sanctionable conduct”;
(b) in regulation 41 (application of Schedule 38 to the Finance Act 2012), for “tax agents: dishonest conduct” substitute “tax advisers: sanctionable conduct”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/22/paragraph/35 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-22/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.