CH194210 - Electronic sales suppression: legislation

The legislation for tackling electronic sales suppression is at Schedule 14 Finance Act 2022.

Schedule 14 of Finance Act 2022 does not cover the act of electronic sales suppression itself. Anyone engaging in electronic sales suppression will not be meeting the obligations set out in the relevant tax head legislative requirements, including section 45 of the Criminal Finances Act 2017, sections 6 and 7 of the Fraud Act 2006, section 44 of the Serious Crime Act 2007, Schedule 41 of Finance Act 2008 and Schedule 24 of Finance Act 2007.