SCHEDULES

SCHEDULE 10U.K.Public interest business protection tax

PART 4U.K.Supplementary

Commencement and expiryU.K.

43(1)This Schedule has effect in relation to the taking of disqualifying steps (whenever taken) in disqualifying circumstances where the public interest business in question becomes subject to special measures—

(a)on or after 28 January 2022, and

(b)before [F130 April 2024].

(2)The Treasury may, for the date for the time being specified in sub-paragraph (1)(b), by regulations substitute such later date before 29 January 2025 as may be specified in the regulations.

(3)The power in sub-paragraph (2)—

(a)may be exercised on more than one occasion;

(b)may not be exercised on or after the date for the time being specified in sub-paragraph (1)(b).