{
  "url": "https://openlegislation.uk/finance-act-2026/section-214",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-214.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/214",
  "kind": "section",
  "number": "214",
  "heading": "Amendments to existing legislation: removal of privilege exemption",
  "text": "(1) In section 316C of FA 2004 (disclosure of tax avoidance schemes)—\n(a) omit subsection (4A);\n(b) in subsection (6)(b)—\n(i) the words from “make representations” to the end become sub-paragraph (i);\n(ii) after that sub-paragraph insert\n“, and\n(ii) where section 209(2) of FA 2026 applies, provide a declaration made under that subsection substantiating those representations.”.\n(2) In paragraph 36 of Schedule 17 to F(No.2)A 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes)—\n(a) omit sub-paragraph (4A);\n(b) in sub-paragraph (6)(b)—\n(i) the words from “make representations” to the end become sub-paragraph (i);\n(ii) after that sub-paragraph insert\n“, and\n(ii) where section 209(2) of FA 2026 applies, provide a declaration made under that subsection substantiating those representations.”.\n(3) In section 86 of FA 2022 (publication of information about tax avoidance schemes)—\n(a) omit subsection (3)(b) (and the “or” before it);\n(b) in subsection (5)(b)—\n(i) the words from “make representations” to the end become sub-paragraph (i);\n(ii) after that sub-paragraph insert\n“, and\n(ii) where section 209(2) of FA 2026 applies, provide a declaration made under that subsection substantiating those representations.”;\n(c) in subsection (6), after “representations” insert “and any declaration”.",
  "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/214",
    "retrieved_at": "2026-10-29T08:42:24.914774+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}