# Finance Act 2026, Section 197: Penalty for disclosing a notice

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

(1) A recipient of an information notice is liable to a penalty if the recipient—
(a) fails to comply with a requirement imposed under section 185 (restriction on disclosure of notices), and
(b) does so without reasonable excuse.
(2) The penalty under subsection (1) is—
(a) in relation to a notice under section 183 (financial institutions), £1,000, or
(b) otherwise, £10,000.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/197 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-197
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.