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Legislation

Finance Act 2026

Crossheading Sanctions

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Section 162 Civil penalties
Section 163 Criminal offence
Section 164 Criminal liability of responsible persons

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

Crossheading Sanctions

From legislation.gov.uk

Contents

Section 162 Civil penalties
Section 163 Criminal offence
Section 164 Criminal liability of responsible persons