SolvedCH194240 | Electronic sales suppression: commencement date
From HM Revenue & Customs · Compliance Handbook
HMRC can charge penalties for the acts of possession, making, supply or promotion of electronic sales suppression tools where the act occurs on or after 24 February 2022 (the date Finance Act 2022 came into effect).
HMRC can use the electronic sales suppression information powers to request documents that existed before 24 February 2022. We can request these earlier documents to, amongst other things
determine whether a person is liable to a penalty
help HMRC understand the operation of the tool which has led to the penalty
identify others who might be liable for a penalty