13(1)Where an amount has been assessed and notified to a person under paragraph 11 or 12, it is recoverable on the basis that it is an amount of plastic packaging tax due from that person.U.K.
(2)But sub-paragraph (1) does not have effect if, or to the extent that, the assessment has been withdrawn or reduced.
Commencement Information
I1Sch. 10 para. 13 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 10 para. 13 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4