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 1 U.K. Secondary liability and assessment notices

Copy of notice to be given to P U.K.

4 U.K. When the Commissioners give a secondary liability and assessment notice to R, they must, as soon as practicable, give a copy of that notice to P.

Commencement Information

I1 Sch. 9 para. 4 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

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