Finance Act 2021 (c. 26)

PART 2 U.K. Plastic packaging tax

Modifications etc. (not altering text)

C1 Pt. 2 modified (1.4.2022) by The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417), regs. 1, 3-5

Secondary liability and joint and several liability notices U.K.

59 Notices imposing secondary or joint and several liability U.K.

Schedule 9 makes provision about notices that may in certain circumstances—

(a) impose secondary liability on a person in respect of an amount of plastic packaging tax which another person has failed to pay, or

(b) make one person jointly and severally liable with another person in respect of some or all of the other person's liability to pay plastic packaging tax in respect of a period of time in the future.

Commencement Information

I1 S. 59 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 S. 59 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4