Finance Act 2022

PART 1 Introductory

Meaning of “electronic sales suppression tool” etc

1 (1) This paragraph defines “electronic sales suppression tool” and related terms for the purposes of this Schedule.

(2) An “electronic sales suppression tool” is a tool which meets both of the following conditions—

(a) the first condition is that the tool must be capable (whether by itself or in combination with, or as part of, any other thing) of suppressing relevant electronic sales records;

(b) the second condition is that it must be reasonable to assume that the main function of the tool, or one of its main functions, is to suppress relevant electronic sales records.

(3) A “relevant electronic sales record” is a record which—

(a) is required by or under any legislation relating to tax to be kept, and

(b) comprises or includes information that is or would be (but for the use of a tool that meets the first condition in sub-paragraph (2)) recorded by an electronic point of sale system.

(4) An “electronic point of sale system” is any tool or combination of tools used to record information in electronic form about transactions involving the sale of goods or services.

(5) A relevant electronic sales record is suppressed if any information it comprises or includes is dealt with in such a way (whether by being falsified, manipulated, hidden, obfuscated, destroyed or prevented from being created) as to fail to record a matter accurately.

(6) References in this Schedule to a “tool” include a physical device, software, computer code or other data in digital form (wherever held), or any other thing.

(7) An “electronic sales suppression penalty” is a penalty under this Schedule.