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Finance Act 2022
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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.
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