# Finance Act 2026, Section 163: Criminal offence

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

(1) A person who promotes arrangements in breach of section 159(1) commits an offence.
(2) A person who commits an offence under this section is liable—
(a) on summary conviction, to—
(i) in England and Wales, a fine, or
(ii) in Scotland or Northern Ireland, a fine not exceeding the statutory maximum, or
(b) on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or both.

---
Source: https://www.legislation.gov.uk/ukpga/2026/11/section/163 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-163
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.