# Finance Act 2022, Section 32: Introduction

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

This Part provides for a tax (to be known as “residential property developer tax” or “RPDT”) to be charged on residential property developer profits of a residential property developer arising in an accounting period.

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Source: https://www.legislation.gov.uk/ukpga/2022/3/section/32 (the official version)
Page: https://openlegislation.uk/finance-act-2022/section-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.