Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 15 U.K. Plastic packaging tax: amendments of other legislation

PART 2 U.K. Miscellaneous

Provisional collection of plastic packaging tax U.K.

9 U.K. In section 1(1) of the Provisional Collection of Taxes Act 1968 (temporary statutory effect of House of Commons resolutions affecting income tax etc) after “digital services tax,” insert “ plastic packaging tax, ”.

Commencement Information

I1 Sch. 15 para. 9 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 Sch. 15 para. 9 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4