{
  "url": "https://openlegislation.uk/finance-act-2022/section-92",
  "json_url": "https://openlegislation.uk/finance-act-2022/section-92.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "section/92",
  "kind": "section",
  "number": "92",
  "heading": "Electronic sales suppression penalties",
  "text": "Schedule 14 makes provision for and in connection with—\n(a) penalties for persons who engage in activities involving tools used, or capable of being used, to suppress electronic sales records, and\n(b) powers for Her Majesty’s Revenue and Customs to gather information in relation to such persons and such tools.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/3/section/92",
    "retrieved_at": "2026-10-29T08:57:50.927298+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}