The Anti-avoidance Information Notices (Resolution of Disputes as to Privilege) Regulations 2026
These Regulations make provision for the resolution by the tribunal of disputes as to whether any information requested by His Majesty’s Revenue and Customs in an information notice, issued under sections 179 to 183 of the Finance Act 2026 (c. 11), is privileged. These Regulations set out the procedure to be followed where the information requested is in dispute and for resolution of such disputes by agreement or the tribunal.
Lifecycle
Department
Made
27 May 2026
—
Comes into force
19 Jun 2026
Enabling power
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the power conferred by section 186(5) of the Finance Act 2026.
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