# Finance Act 2026, Section 214: Amendments to existing legislation: removal of privilege exemption

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

(1) In section 316C of FA 2004 (disclosure of tax avoidance schemes)—
(a) omit subsection (4A);
(b) in subsection (6)(b)—
(i) the words from “make representations” to the end become sub-paragraph (i);
(ii) after that sub-paragraph insert
“, and
(ii) where section 209(2) of FA 2026 applies, provide a declaration made under that subsection substantiating those representations.”.
(2) In paragraph 36 of Schedule 17 to F(No.2)A 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes)—
(a) omit sub-paragraph (4A);
(b) in sub-paragraph (6)(b)—
(i) the words from “make representations” to the end become sub-paragraph (i);
(ii) after that sub-paragraph insert
“, and
(ii) where section 209(2) of FA 2026 applies, provide a declaration made under that subsection substantiating those representations.”.
(3) In section 86 of FA 2022 (publication of information about tax avoidance schemes)—
(a) omit subsection (3)(b) (and the “or” before it);
(b) in subsection (5)(b)—
(i) the words from “make representations” to the end become sub-paragraph (i);
(ii) after that sub-paragraph insert
“, and
(ii) where section 209(2) of FA 2026 applies, provide a declaration made under that subsection substantiating those representations.”;
(c) in subsection (6), after “representations” insert “and any declaration”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/214 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-214
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.