Section 214 | Amendments to existing legislation: removal of privilege exemption

(1)In section 316C of FA 2004 (disclosure of tax avoidance schemes)—

(a)omit subsection (4A);

(b)in subsection (6)(b)—

(i)the words from “make representations” to the end become sub-paragraph (i);

(ii)after that sub-paragraph insert

(ii)where section 209(2) of FA 2026 applies, provide a declaration made under that subsection substantiating those representations.

.

(2)In paragraph 36 of Schedule 17 to F(No.2)A 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes)—

(a)omit sub-paragraph (4A);

(b)in sub-paragraph (6)(b)—

(i)the words from “make representations” to the end become sub-paragraph (i);

(ii)after that sub-paragraph insert

(ii)where section 209(2) of FA 2026 applies, provide a declaration made under that subsection substantiating those representations.

.

(3)In section 86 of FA 2022 (publication of information about tax avoidance schemes)—

(a)omit subsection (3)(b) (and the “or” before it);

(b)in subsection (5)(b)—

(i)the words from “make representations” to the end become sub-paragraph (i);

(ii)after that sub-paragraph insert

(ii)where section 209(2) of FA 2026 applies, provide a declaration made under that subsection substantiating those representations.

;

(c)in subsection (6), after “representations” insert “and any declaration”.