Search Legislation

Finance Act 2022

 Help about what version

What Version

 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally enacted).

PART 4Public interest business protection tax

67Public interest business protection tax

(1)Schedule 10 makes provision about a tax charged in circumstances where a business for which there is a special administration regime becomes subject to special administration or to other special measures in connection with insolvency.

(2)In this section “special administration”, “special administration regime” and “special measures” have the meanings given by paragraph 2 of that Schedule.

Back to top

Options/Help