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Statutory Instruments

2022 No. 1321

Public Interest Business Protection Tax

The Finance Act 2022, Schedule 10 (Public Interest Business Protection Tax) (Substitution of Date) Regulations 2022

Made

13th December 2022

Laid before the House of Commons

14th December 2022

Coming into force

5th January 2023

The Treasury make the following Regulations in exercise of the power conferred by paragraph 43(2) of Schedule 10 to the Finance Act 2022( 1 ).

Citation and commencement

1. These Regulations may be cited as the Finance Act 2022, Schedule 10 (Public Interest Business Protection Tax) (Substitution of Date) Regulations 2022 and come into force on 5th January 2023.

Amendment of Schedule 10 to the Finance Act 2022

2. —(1)The Finance Act 2022 is amended as follows.

(2) In Schedule 10 (public interest business protection tax), in sub-paragraph 43(1)(b), for “28 January 2023” substitute “30 April 2024” .

Andrew Stephenson

Steve Double

Two of the Lords Commissioners of His Majesty’s Treasury

13th December 2022

( 1 )

2022 c. 3 .

Status: This is the original version (as it was originally made).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 2022, Schedule 10 (Public Interest Business Protection Tax) (Substitution of Date) Regulations 2022 (2022/1321)

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