# Finance Act 2026, Paragraph 20: Removal of requirement for Commissioners’ sanction

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

(1) Omit sections 208 to 211 and the italic heading before section 208 (determinations requiring Commissioners’ sanction).
(2) The amendment made by this paragraph has effect in relation to any transfer-pricing determination made on or after the day on which this Act comes into force.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/6/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-6/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.