# Finance Act 2026, Paragraph 4: Provision of data to persons other than HMRC

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

(1) The Treasury may by regulations make provision requiring a relevant data-holder to provide data to a specified person (other than HMRC) in circumstances where—
(a) the relevant data-holder is required by regulations under paragraph 1 to provide the data to HMRC, and
(b) the data relate to the specified person.
(2) Regulations under this paragraph may make provision requiring data to be provided—
(a) at a specified time or within a specified period;
(b) in a specified form and manner.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/23/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-23/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.