The Anti-avoidance Information Notices (Resolution of Disputes as to Privilege) Regulations 2026
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Change 1
2 Interpretation
In these Regulations— “privileged information” means information which falls within section 186(2)(d) of the Finance Act 2026 (excepted information: privilege); “working day” means any day other than— a Saturday or Sunday, or a day that is a bank holiday in any part of the United Kingdom under the Banking and Financial Dealings Act 1971.
2 Interpretation
In these Regulations— “privileged information” means information which falls within section 186(2)(d) of the Finance Act 2026 (excepted information: privilege); “working day” means any day other than— a Saturday or Sunday, or a day that is a bank holiday in any part of the United Kingdom under the Banking and Financial Dealings Act 1971.
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