{
  "url": "https://openlegislation.uk/finance-act-2026/section-248",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-248.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/248",
  "kind": "section",
  "number": "248",
  "heading": "Interpretation of Chapter",
  "text": "(1) In this Chapter—\n“authorised officer” means an officer of Revenue and Customs who is, or is a member of a class of officers who are, authorised by the Commissioners for the purposes of this Chapter;\n“Commissioners” means the Commissioners for His Majesty’s Revenue and Customs;\n“HMRC” means His Majesty’s Revenue and Customs;\n“organisation” means a body corporate, partnership or other organisation carrying on a business;\n“registered tax adviser” means a tax adviser who is registered under this Chapter;\n“tribunal” means the First-tier Tribunal or, where determined by or under the Tribunal Procedure Rules, the Upper Tribunal.\n(2) A reference in this Chapter to working for an organisation includes being a director, partner or member of an organisation.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 248 not in force at Royal Assent, see s. 249(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 248 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "S. 248 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/248",
    "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."
  }
}