The Publication of Information About Tax Avoidance Schemes (Legally Privileged Communications Declarations) Regulations 2026
These Regulations set out the requirements that a declaration made under
section 209 of the
Finance Act 2026 must meet.
Lifecycle
Department
Made
01 Jun 2026
—
Comes into force
23 Jun 2026
Enabling power
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 209(8) of the Finance Act 2026.
DocumentsOpen on legislation.gov.uk →