Point in time view as at 24/02/2022.
There are currently no known outstanding effects for the Finance Act 2022, Paragraph 35.
35(1)The Treasury may by regulations make such provision as the Treasury consider appropriate—
(a)about reliefs from public interest business protection tax;
(b)about exemptions from public interest business protection tax.
(2)Regulations under this paragraph may—
(a)make provision about the administration of any such relief or exemption (for example provision about the making of claims);
(b)include provision conferring a discretion on the Commissioners for Her Majesty’s Revenue and Customs or on an officer of Revenue and Customs.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
