# Finance Act 2022, Paragraph 4: Penalty for promoting use of a tool to suppress an electronic sales record

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

(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 a tool to suppress a relevant electronic sales record if the person communicates information about the tool to another person with a view to that other person, or any other person, using the tool to suppress a relevant electronic sales record.

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Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/14/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-14/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.