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Regulation 5 Transitional provision for tax advisers with an Agent Services Account

Original text. Later amendments are not shown.

Where, immediately before 18th August 2026, a tax adviser has an Agent Services Account, Chapter 1 of Part 7 of the Finance Act 2026 applies in relation to them as if—

(a)

they had made an application in accordance with section 225 of that Act (application for registration),

(b)

that application was approved in accordance with section 230 of that Act (registration of application), and

(c)

they were notified that their registration had effect from 18th August 2026.