{
  "url": "https://openlegislation.uk/finance-act-2026/section-253",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-253.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/253",
  "kind": "section",
  "number": "253",
  "heading": "Power to publish information: interpretation and commencement",
  "text": "(1) In this section and sections 251 and 252—\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 sections 251 and 252;\n“Commissioners” means the Commissioners for His Majesty’s Revenue and Customs;\n“control” has the same meaning as in the Corporation Tax Acts (see section 1124 of CTA 2010);\n“HMRC” means His Majesty’s Revenue and Customs;\n“tax adviser” has the same meaning as in Schedule 38 to FA 2012 (see paragraph 2 of that Schedule).\n(2) Sections 251 and 252 come into force on 1 April 2026.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/section/253",
    "retrieved_at": "2026-10-29T08:42:24.914774+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."
  }
}