{
  "url": "https://openlegislation.uk/finance-act-2026/section-178",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-178.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/178",
  "kind": "section",
  "number": "178",
  "heading": "Anti-avoidance enactments",
  "text": "(1) In this Chapter, an “anti-avoidance enactment” means—\n(a) Part 7 of FA 2004 (disclosure of tax avoidance schemes);\n(b) Part 5 of FA 2014 (promoters of tax avoidance schemes);\n(c) Schedule 16 to F(No.2)A 2017 (penalties for enablers of defeated tax avoidance);\n(d) Schedule 17 to F(No.2)A 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes);\n(e) Chapter 1 of this Part (prohibition on promotion of certain tax avoidance arrangements).\n(2) And a reference to taking action under an anti-avoidance enactment includes a reference to taking action under—\n(a) sections 8ZF and 8ZG of the Company Directors Disqualification Act 1986 (disqualification for promoting tax avoidance);\n(b) Schedule 13 to FA 2020 (joint and several liability);\n(c) section 85 of FA 2022 (winding up petitions by an officer of HMRC);\n(d) section 86 of FA 2022 (publication by HMRC of information about tax avoidance schemes);\n(e) sections 87, 88 and 89 of FA 2022 (freezing orders etc);\n(f) Schedule 13 to FA 2022 (penalties for facilitating avoidance schemes involving non-resident promoters);\n(g) Chapter 2 of this Part (promoter action notices).",
  "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/178",
    "retrieved_at": "2026-10-29T08:42:24.914774+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}