{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-22/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-22/paragraph-8.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/22/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "In paragraph 7 (circumstances in which power is exercisable)—\n(a) in sub-paragraph (1), after “and” insert “, in respect of a person other than a tax adviser,”;\n(b) after sub-paragraph (1) insert—\n“(1A) An officer of Revenue and Customs may ask for the approval of the tribunal before exercising the power in paragraph 8 in respect of a tax adviser (and for the effect of not obtaining such approval see paragraph 20(1A) (appeals)).”;\n(c) for sub-paragraph (2) substitute—\n“(2) Case A is where an authorised officer of Revenue and Customs has reasonable grounds to suspect that a person is engaging in, or has engaged in, sanctionable conduct.”;\n(d) in sub-paragraph (3)—\n(i) in paragraph (a), for “an individual” substitute “a person”;\n(ii) in paragraph (b)—\n(A) for “individual” (in each place it occurs) substitute “person”;\n(B) for “agent” (in each place it occurs) substitute “adviser”;\n(e) in sub-paragraph (4), in the opening words—\n(i) omit “determination or”;\n(ii) omit “confirmed or”;\n(f) in sub-paragraph (5)—\n(i) in the opening words, for “agent” substitute “adviser”;\n(ii) in paragraphs (a) and (b), for “individual” substitute “person”;\n(g) in sub-paragraph (6)—\n(i) for “individual” substitute “person”;\n(ii) for “agent” substitute “adviser”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 22 para. 8 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/8",
    "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."
}