Finance Act 2022

Application of information, inspection and data-gathering powersU.K.

30(1)Schedule 36 to FA 2008 (information and inspection powers) has effect as if, in paragraph 63(1) of that Schedule (meaning of “tax” for the purposes of that Schedule), after paragraph (c) there were inserted—

(cza)public interest business protection tax,.

(2)Schedule 23 to FA 2011 (data-gathering powers) has effect as if, in paragraph 45(1) of that Schedule (meaning of “tax” for the purposes of that Schedule), after paragraph (c) there were inserted—

(cza)public interest business protection tax,.