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Statutory Instruments

2026 No. 1000

REVENUE AND CUSTOMS

The Finance Act 2009 (Publishing Details of Deliberate Tax Defaulters: Increase to Threshold) Order 2026

Made

9th September 2026

Laid before the House of Commons

11th September 2026

Coming into force

2nd October 2026

The Treasury make this Order in exercise of the power conferred by section 94(12) of the Finance Act 2009(1).

Citation and commencement

1.—(1) This Order may be cited as the Finance Act 2009 (Publishing Details of Deliberate Tax Defaulters: Increase to Threshold) Order 2026.

(2) This Order comes into force on 2nd October 2026.

Amendment of section 94(1)(b) of the Finance Act 2009

2. In section 94(1)(b) of the Finance Act 2009 (publishing details of deliberate tax defaulters), for “£25,000” substitute “£50,000”.

Christian Wakeford

Shaun Davies

Two of the Lords Commissioners of His Majesty’s Treasury

9th September 2026

(1)

2009 c. 10. Section 94 has been amended by section 164 of the Finance Act 2016 (c. 24).

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Finance Act 2009 (Publishing Details of Deliberate Tax Defaulters: Increase to Threshold) Order 2026 (2026/1000)
Version from: original only

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