Upgrade 5.45 to 6.0 fails during `financialacls_civicrm_permission()`

Overview

Please describe your problem or bug in detail.

If you have already posted on https://civicrm.stackexchange.com or https://chat.civicrm.org, please include the link to that conversation.

Reproduction steps

1. Install CiviCRM-Backdrop 5.45 (eg civibuild create bcmaster --civi-ver 5.45)
2. Switch to the code for 6.0 (eg givi checkout 6.0 and composer install)
3. Try to browse from dashboard to upgrade screen

Current behaviour

Pages like civicrm/a/#/status and civicrm/admin crash

Error
DB Error: no such field

Inspection finds the failing query is:

SELECT id, `name`, label FROM civicrm_financial_type [nativecode=1054 ** Unknown column 'label' in 'field list']

which originates from financialacls_civicrm_permission().

Expected behaviour

Pages work well enough to let you navigate to the upgrade UI.

Environment information

• Browser: Firefox
• CiviCRM: 5.45 => 6.0
• PHP: 8.0
• CMS: Backdrop
• Database: MySQL 5.7
• Web Server: Apache

Comments

Bisection suggests that the upgrade became problematic at https://github.com/civicrm/civicrm-core/commit/edb53728980ff8b2f5ef8f5f00ac24aed07318f6