# Finance Act 2022, Section 92: Electronic sales suppression penalties

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

Schedule 14 makes provision for and in connection with—
(a) penalties for persons who engage in activities involving tools used, or capable of being used, to suppress electronic sales records, and
(b) powers for Her Majesty’s Revenue and Customs to gather information in relation to such persons and such tools.

---
Source: https://www.legislation.gov.uk/ukpga/2022/3/section/92 (the official version)
Page: https://openlegislation.uk/finance-act-2022/section-92
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.