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

No double payment U.K.

19 U.K. R may not be required to pay plastic packaging tax if or to the extent that P has paid it (and vice versa).

Commencement Information

I1 Sch. 9 para. 19 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 Sch. 9 para. 19 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4