# Finance Act 2026, Section 217: Removal of time limits on publication by HMRC

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

(1) In Part 7 of FA 2004 (disclosure of tax avoidance schemes), in section 316C (publication by HMRC), omit subsections (6A) and (6B).
(2) In Part 1 of Schedule 17 to F(No.2)A 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes), in paragraph 36 (publication by HMRC), omit sub-paragraphs (7) and (8).

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/217 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-217
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.