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Legislation

Finance Act 2026

Crossheading Prohibition

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Section 159 Prohibition of promotion of certain tax avoidance arrangements
Section 160 Meaning of promotion
Section 161 Procedure

Chapter 1 Prohibition of promotion of certain tax avoidance arrangements
Crossheading Prohibition

Crossheading Prohibition

From legislation.gov.uk

Contents

Section 159 Prohibition of promotion of certain tax avoidance arrangements
Section 160 Meaning of promotion
Section 161 Procedure