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Legislation
Finance Act 2026

Crossheading Legal professionals

  • Section 209 Declaration in relation to privileged material
  • Section 210 Penalties for an incorrect declaration
  • Section 211 Penalties: procedure, appeals etc
  • Section 212 Publication following an incorrect declaration
  • Section 213 Time limits for publication
  • Section 214 Amendments to existing legislation: removal of privilege exemption
  • Section 215 Commencement
  1. Legal professionals
  2. Time limits for publication

Section 213 | Time limits for publication

From legislation.gov.uk

(1)Publication of any information under section 212 on the basis of a penalty incurred by a person may not take place after the end of the period of 12 months beginning with the date on which the penalty became final.

(2)Subsection (1) is not to be taken to prevent the re-publication, or continued publication, after the end of the period referred to in that subsection, of information published under section 212 before the end of the period.

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