
1 
These Regulations may be cited as the Finance Act 2022, Schedule 10 (Public Interest Business Protection Tax) (Substitution of Date) Regulations 2022 and come into force on 5th January 2023.
2 

(1) The Finance Act 2022 is amended as follows.
(2) In Schedule 10 (public interest business protection tax), in sub-paragraph 43(1)(b), for “28 January 2023” substitute “30 April 2024”.
Andrew Stephenson
Steve Double
Two of the Lords Commissioners of His Majesty’s Treasury
13th December 2022