{
  "url": "https://openlegislation.uk/finance-act-2026/section-165",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-165.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/165",
  "kind": "section",
  "number": "165",
  "heading": "Interpretation and commencement",
  "text": "(1) In this Chapter—\n“arrangements” includes any agreement, scheme, arrangement or understanding of any kind whether or not legally enforceable involving one or more transactions, and includes a proposal for arrangements;\n“authorised officer of Revenue and Customs” means an officer of Revenue and Customs who is, or is a member of a class of officers who are, authorised by the Commissioners for the purpose of this Chapter;\n“Commissioners” means the Commissioners for His Majesty’s Revenue and Customs;\n“HMRC” means His Majesty’s Revenue and Customs;\n“promotion” has the meaning given in section 160;\n“tax advantage” includes—\n(a)relief or increased relief from tax,\n(b)repayment or increased repayment from tax,\n(c)avoidance or reduction of a charge to tax or an assessment to tax,\n(d)avoidance of a possible assessment to tax,\n(e)deferral of a payment of tax or advancement of a repayment of tax, and\n(f)avoidance of an obligation to deduct or account for tax.\n(2) Section 159(1) comes into force two months after the day on which this Act is passed.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/section/165",
    "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."
}