Part 2 Liability to a Penalty
Finance Act 2022 (2022 c 3) | Legislation

Part 2 Liability to a Penalty

Penalty for making an electronic sales suppression tool

2

A person who makes an electronic sales suppression tool (including modifying a tool that is not an electronic sales suppression tool so that it becomes an electronic sales suppression tool) is liable to a penalty.

Penalty for supplying an electronic sales suppression tool

3

(1)     A person (“P”) who supplies an electronic sales suppression tool to another person or other persons is liable to a penalty.

(2)     Liability to a penalty under this paragraph does not arise if P satisfies HMRC or (on appeal) the tribunal that P was unaware that the tool P supplied to the other person or persons was an electronic sales suppression tool.

Penalty for promoting use of a tool to suppress an electronic sales record

4

(1)     A person is liable to a penalty for each occasion on which the person promotes the use of a tool to suppress a relevant electronic sales record (whether or not the suppression of relevant electronic sales records is the main function, or one of the main functions, of the tool).

(2)     A person promotes the use of

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