The Commercial Rent (Coronavirus) Act 2022 (CR(C)A 2022) applies to ‘protected rent debts’ which are, broadly: • rent, service charge, interest and value added tax (VAT) • due under a tenancy to which Part II of the Landlord and Tenant Act 1954 (LTA 1954) (LTA 1954, s 23) applies (even if contracted out), provided • the whole or part of the business or premises were required by coronavirus (COVID-19) regulations to close, and • the sums are attributable to the ‘protected period’, which runs from 21 March 2020 to the earlier of: ◦ the last day the business or premises were required to close or were subject to regulation as to how the business was run or the way the premises were used, and ◦ in England, 18 July 2021 and in Wales, 7 August 2021 Accordingly, consideration should be given to whether or