(1) The Finance Act 2022 is amended -

(a) in section 100(2) -

(i) with effect as on and from 1 March 2023, in paragraph (a)(i), by the substitution of "later than 31 May 2023 (but not later than 31 July 2023)" for "later than 28 February 2023 (but not later than 30 April 2023)", and

(ii) by the insertion of the following paragraph after paragraph (b):

"(c) An order under paragraph (a)(i) may, if the order so provides, have retrospective effect.",

and

(b) in section 101 -

(i) with effect as on and from 1 March 2023, in subsection (1), in the definition of "specified period", by the substitution of "31 May 2023" for "28 February 2023",

(ii) with effect as on and from 1 September 2022, in subsection (5) -

(I) in paragraph (b), by the substitution of "30 per cent" for "50 per cent", and