Section 189(11)

In subsection (3)(b) “relevant financial year”— for the purposes of subsection (1)(a), means the financial year immediately preceding that in which the disclosure by A is made; for the purposes of subsection (4)(a), means the financial year immediately preceding that in which the disclosure to C is made. And, for the purposes of subsection (3)(b), the question of whether a person’s UK revenue is in any of bands B to D for a particular financial year is to be determined in accordance with sections 55 to 57 of the Finance Act 2022 (calculation of UK revenue for the economic crime (anti-money laundering) levy).

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Source: legislation.gov.uk · retrieved 2026-09-04