# Finance Act 2022, Paragraph 3: Penalty for supplying an electronic sales suppression tool

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

(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.

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