Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 9 U.K. Plastic packaging tax: secondary liability and assessment notices and joint and several liability notices

PART 2 U.K. Joint and several liability notices

Content of joint and several liability notice U.K.

11 U.K. A joint and several liability notice must—

(a) state that R is jointly and severally liable with P to pay any plastic packaging tax that P is liable to pay in respect of so much of any accounting period of P as falls within the period of two years determined in accordance with paragraph 9, and

(b) set out why the Commissioners consider that it is appropriate to give a joint and several liability notice to R under paragraph 10(1), including whether the Commissioners consider that paragraph 10(2) or (3) (or both) applies to R.

Commencement Information

I1 Sch. 9 para. 11 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 Sch. 9 para. 11 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4