# Finance Act 2026, Section 176: Interpretation

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

In this Chapter—
“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;
“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;
“certified promoter” has the meaning given in section 166(3);
“Commissioners” means the Commissioners of His Majesty’s Revenue;
“HMRC” means His Majesty’s Revenue and Customs;
“promoter action notice” has the meaning given in section 167(2);
“promotion” has the meaning it has in section 236B(1) of FA 2014 (effect of stop notices) or section 159 (prohibition of promotion of certain tax avoidance arrangements) (as the context requires).

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/176 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-176
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.