# Finance Act 2026, Section 253: Power to publish information: interpretation and commencement

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

(1) In this section and sections 251 and 252—
“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;
“Commissioners” means the Commissioners for His Majesty’s Revenue and Customs;
“control” has the same meaning as in the Corporation Tax Acts (see section 1124 of CTA 2010);
“HMRC” means His Majesty’s Revenue and Customs;
“tax adviser” has the same meaning as in Schedule 38 to FA 2012 (see paragraph 2 of that Schedule).
(2) Sections 251 and 252 come into force on 1 April 2026.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/253 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-253
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.