{
  "url": "https://openlegislation.uk/finance-act-2026/section-247",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-247.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/247",
  "kind": "section",
  "number": "247",
  "heading": "Power to amend Schedule 20 (exceptions)",
  "text": "(1) The Treasury may by regulations made by statutory instrument amend Schedule 20 (exceptions) to make provision about exceptions for the purposes of section 223(1) (prohibited interaction with HMRC).\n(2) Regulations under this section may in particular—\n(a) add an exception, or\n(b) delete or amend an exception for the time being included in the Schedule.\n(3) Regulations under this section may—\n(a) make different provision for different purposes;\n(b) make transitional or saving provision.\n(4) A statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of the House of Commons.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 247 not in force at Royal Assent, see s. 249(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 247 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "S. 247 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/247",
    "retrieved_at": "2026-10-28T16:56:01.236065+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}