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In force since 2026-08-17, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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2026 No. 815 TAXES The Finance Act 2026 (Registration of Tax Advisers) (Exceptions) Regulations 2026 Made 14th July 2026 Laid before the House of Commons 15th July 2026 Coming into force 17th August 2026 The Treasury make these Regulations in exercise of the power conferred by section 247 of the Finance Act 2026.
Propose a changeThese Regulations may be cited as the Finance Act 2026 (Registration of Tax Advisers) (Exceptions) Regulations 2026 and come into force on 17th August 2026.
Propose a changeIn Schedule 20 to the Finance Act 2026 (registration of tax advisers: exceptions), in paragraph 1— (a) in sub-paragraph (1), after paragraph (c) insert— (ca) where the adviser is an IOSS representative and interacts with HMRC in their capacity as such; ; (b) in sub-paragraph (1), after paragraph (e) insert— (ea) where the adviser interacts with HMRC in relation to a tax that is not payable to HMRC (such as council tax or non-domestic rates); (eb) where the adviser interacts with HMRC in relation to the provision of a valuation of property under section 10 of CRCA 2005 (the valuation office); ; (c) in sub-paragraph (2), in the appropriate place, insert the following definition— “IOSS representative” means a person registered as an IOSS representative under Schedule 9ZE to VATA 1994 (distance selling of goods imported to Northern Ireland: special accounting scheme) (see Part 5 of that Schedule); .
Propose a change