{
  "url": "https://openlegislation.uk/finance-act-2026/section-226",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-226.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/226",
  "kind": "section",
  "number": "226",
  "heading": "Meaning of “relevant individual” and “officer”",
  "text": "(1) For the purposes of this Chapter “relevant individual”, in relation to a tax adviser that is an organisation with fewer than six officers, means—\n(a) each individual who works for the tax adviser and who plays a significant role in—\n(i) the making of decisions about how the whole or a substantial part of the tax adviser activities of the organisation are to be managed or organised, or\n(ii) the actual managing or organising of the whole or a substantial part of those activities, and\n(b) each officer of the tax adviser who is not within paragraph (a).\n(2) For the purposes of this Chapter “relevant individual”, in relation to a tax adviser that is an organisation with six or more officers, means—\n(a) each individual who works for the tax adviser and who plays a significant role in—\n(i) the making of decisions about how the whole or a substantial part of the tax adviser activities of the organisation are to be managed or organised, or\n(ii) the actual managing or organising of the whole or a substantial part of those activities, and\n(b) if the organisation has fewer than five officers within paragraph (a), each officer of the tax adviser nominated by the adviser to be a relevant individual (see section 227(4) (registration conditions)).\n(3) In this Chapter “officer” means—\n(a) in relation to a company, a director;\n(b) in relation to a body corporate whose affairs are managed by its members, a member who exercises functions of management with respect to it;\n(c) in relation to a body corporate not within paragraph (a) or (b), an officer of the body whose functions correspond to those of a director of a company;\n(d) in relation to a partnership, a partner;\n(e) in relation to any other organisation, a person who exercises functions of management with respect to it.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 226 not in force at Royal Assent, see s. 249(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 226 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "S. 226 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "coming into force",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026"
    },
    {
      "type": "coming into force",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026"
    },
    {
      "type": "coming into force",
      "affecting": "uksi/2026/807",
      "affecting_title": "The Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) Regulations 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/section/226",
    "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."
}