{
  "url": "https://openlegislation.uk/finance-act-2026/section-179",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-179.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/179",
  "kind": "section",
  "number": "179",
  "heading": "Information notices: connected persons",
  "text": "(1) An officer of Revenue and Customs may by notice require a connected person to provide information that is, in the opinion of the officer, reasonably required for the purposes of—\n(a) monitoring the compliance of the connected person with an anti-avoidance enactment, or\n(b) HMRC taking, or considering whether HMRC could take, action against the connected person under an anti-avoidance enactment.\n(2) An officer of Revenue and Customs may seek the approval of the tribunal before issuing a notice under this section.",
  "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/179",
    "retrieved_at": "2026-10-28T16:56:01.236065+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."
  }
}