{
  "url": "https://openlegislation.uk/finance-act-2026/section-181",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-181.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/181",
  "kind": "section",
  "number": "181",
  "heading": "Information notices: unidentified connected persons",
  "text": "(1) An officer of Revenue and Customs may by notice require a person to provide information that is, in the opinion of the officer, reasonably required for the purposes of—\n(a) monitoring the compliance of an unidentified connected person with an anti-avoidance enactment, or\n(b) HMRC taking, or considering whether HMRC could take, action against an unidentified connected person under an anti-avoidance enactment.\n(2) In this section, “unidentified connected person” means—\n(a) a connected person whose identity is not known to the officer, or\n(b) a class of persons whose individual identities are not known to the officer but, of which, one or more members is a connected person.\n(3) A notice under this section may only require information that is not readily available from another source.\n(4) An officer of Revenue and Customs may not issue a notice under this section without the approval of the tribunal.\n(5) In subsection (1)(b), the reference to taking action against an unidentified connected person includes a reference to taking action against one or more members of a class referred to in subsection (2)(b).",
  "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/181",
    "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."
  }
}