# Finance Act 2026, Section 178: Anti-avoidance enactments

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

(1) In this Chapter, an “anti-avoidance enactment” means—
(a) Part 7 of FA 2004 (disclosure of tax avoidance schemes);
(b) Part 5 of FA 2014 (promoters of tax avoidance schemes);
(c) Schedule 16 to F(No.2)A 2017 (penalties for enablers of defeated tax avoidance);
(d) Schedule 17 to F(No.2)A 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes);
(e) Chapter 1 of this Part (prohibition on promotion of certain tax avoidance arrangements).
(2) And a reference to taking action under an anti-avoidance enactment includes a reference to taking action under—
(a) sections 8ZF and 8ZG of the Company Directors Disqualification Act 1986 (disqualification for promoting tax avoidance);
(b) Schedule 13 to FA 2020 (joint and several liability);
(c) section 85 of FA 2022 (winding up petitions by an officer of HMRC);
(d) section 86 of FA 2022 (publication by HMRC of information about tax avoidance schemes);
(e) sections 87, 88 and 89 of FA 2022 (freezing orders etc);
(f) Schedule 13 to FA 2022 (penalties for facilitating avoidance schemes involving non-resident promoters);
(g) Chapter 2 of this Part (promoter action notices).

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/178 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-178
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.