# Finance Act 2026, Section 207: Application of provisions of TMA 1970

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

The following provisions of TMA 1970 apply for the purposes of this Chapter as they apply for the purposes of the Taxes Acts—
(a) section 108 (responsibility of officers);
(b) section 114 (want of form);
(c) section 115 (delivery and service of documents).

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/207 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-207
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.