Section 250 | Conduct of tax advisers

(1)Schedule 22 contains provision about the conduct of tax advisers.

(2)Schedule 22 comes into force on 1 April 2026 and has effect in relation to acts or omissions on or after that date.

(3)The Treasury may by regulations make transitional or saving provision in connection with the coming into force of any provision of Schedule 22.

(4)The power to make regulations under subsection (3) includes power to make different provision for different purposes.

(5)Regulations under this section are to be made by statutory instrument.