# Finance Act 2026, Section 213: Time limits for publication

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

(1) Publication of any information under section 212 on the basis of a penalty incurred by a person may not take place after the end of the period of 12 months beginning with the date on which the penalty became final.
(2) Subsection (1) is not to be taken to prevent the re-publication, or continued publication, after the end of the period referred to in that subsection, of information published under section 212 before the end of the period.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/213 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-213
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.