# Finance Act 2022, Section 87: Freezing orders: England and Wales

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

(1) Subsection (2) applies where —
(a) an application is made on behalf of HMRC to a court in England and Wales for a freezing order in relation to a relevant penalty (see section 90) before the penalty is determined, and
(b) the court considering the application is satisfied that HMRC have a good arguable case in relation to the penalty and—
(i) have commenced proceedings before the First-tier Tribunal in relation to it, or
(ii) intend to commence proceedings before the First-tier Tribunal in relation to it within the initial period.
(2) The court is to determine the application as if it were being made immediately after the First-tier Tribunal had determined the penalty on the basis sought, or to be sought, by HMRC.
(3) A freezing order granted by virtue of subsection (2) may not take effect unless HMRC commence proceedings before the First-tier Tribunal in relation to the penalty before the end of the initial period (whether before or after the making of the application for the order).
(4) In this section, a “freezing order” is an order granted in accordance with rule 25.1(1)(f) of the Civil Procedure Rules.

---
Source: https://www.legislation.gov.uk/ukpga/2022/3/section/87 (the official version)
Page: https://openlegislation.uk/finance-act-2022/section-87
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.