# Finance Act 2022, Paragraph 2: Penalty for making an electronic sales suppression tool

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/14/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-14/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.