# Finance Act 2026, Paragraph 8

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

In paragraph 7 (circumstances in which power is exercisable)—
(a) in sub-paragraph (1), after “and” insert “, in respect of a person other than a tax adviser,”;
(b) after sub-paragraph (1) insert—
“(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)).”;
(c) for sub-paragraph (2) substitute—
“(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.”;
(d) in sub-paragraph (3)—
(i) in paragraph (a), for “an individual” substitute “a person”;
(ii) in paragraph (b)—
(A) for “individual” (in each place it occurs) substitute “person”;
(B) for “agent” (in each place it occurs) substitute “adviser”;
(e) in sub-paragraph (4), in the opening words—
(i) omit “determination or”;
(ii) omit “confirmed or”;
(f) in sub-paragraph (5)—
(i) in the opening words, for “agent” substitute “adviser”;
(ii) in paragraphs (a) and (b), for “individual” substitute “person”;
(g) in sub-paragraph (6)—
(i) for “individual” substitute “person”;
(ii) for “agent” substitute “adviser”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/22/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-22/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.