{
  "url": "https://openlegislation.uk/finance-act-2026/section-260",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-260.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/260",
  "kind": "section",
  "number": "260",
  "heading": "Powers relating to electronic communications: directions",
  "text": "(1) In section 132 of FA 1999 (power to provide for use of electronic communications), in subsection (5)(a)—\n(a) for “or requirement” substitute “, requirement or other provision (other than provision under subsection (6)(a) or (b))”;\n(b) for “or imposed” substitute “, imposed or made”.\n(2) In section 135 of FA 2002 (e-filing), in subsection (4)(a)—\n(a) for “or requirement” substitute “, requirement or other provision (other than provision under subsection (7)(a) to (ba))”;\n(b) for “or imposed” substitute “, imposed or made”.",
  "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/260",
    "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."
}