Part 1 Introductory
Finance Act 2022 (2022 c 3) | Legislation

SCHEDULE 14 Electronic Sales Suppression

Section 92

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

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