These Regulations may be cited as the Finance Act 2022, Schedule 10 (Public Interest Business Protection Tax) (Substitution of Date) Regulations 2022 and come into force on 5th January 2023.
2Amendment of Schedule 10 to the Finance Act 2022#
(1)The Finance Act 2022 is amended as follows.
(2)In Schedule 10 (public interest business protection tax), in sub-paragraph 43(1)(b), for “28 January 2023” substitute “30 April 2024”.
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