351 Financial sanctions regulations: prohibition on certain payments by HMRC
Finance (No 2) Act 2023 (2023 c 30) | Legislation

351  Financial sanctions regulations: prohibition on certain payments by HMRC

(1)     HMRC may not, at any time on or after 15 March 2023, make a payment (whether directly or indirectly) to or for the benefit of a person who is, at that time, a designated person for the purposes of financial sanctions regulations.

(2)     The reference in subsection (1) to a payment—

(a)     is a reference to a payment, including a repayment or refund, that HMRC would (apart from that subsection) be required or permitted, by or under any enactment, to make to the person, and

(b)     includes a reference to a payment that HMRC would (apart from that subsection) be required or permitted to make to the person by way of

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