Finance (No. 2) Act 2023

8(1)Section 14 (register of levy paid or due to be paid) is amended as follows.U.K.

(2)In subsection (1), for “must” substitute “may”.

(3)After subsection (1) insert—

(1A)Subsections (2) to (5) apply in relation to any register set up and kept under subsection (1).

(4)In subsection (4), at the end insert “but need not be accessible to all members of the public”.