For updates affecting this Division please see Part B0 Updates
Public interest business protection tax (PIBPT)
B5.750 Public interest business protection tax—overview
[For additional key resources on this topic see 'PIBPT—related content' below.]
A public interest business protection tax (PIBPT) can apply where steps are taken to taken to obtain value from assets which materially contribute to a public interest business (which is within a special administration regime) entering into special measures1. The PIBPT will have effect where such steps are taken on or after 28 January 2022 and before 30 April 2024 (or such later date as specified in Regulations). Originally the
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