Application to revoke or reduce amountU.K.
5(1)R may apply to the Commissioners to—U.K.
(a)revoke a secondary liability and assessment notice, on the grounds that R took all reasonable steps to establish that P had paid or intended to pay all the plastic packaging tax which P was liable to pay in relation to the relevant time, or
(b)reduce the amount which R is required to pay by a secondary liability and assessment notice, on the grounds that the amount is not just and reasonable.
(2)The Commissioners may by regulations make provision about—
(a)the steps which are to be regarded as reasonable for the purposes of sub-paragraph (1)(a);
(b)applications for the purposes of sub-paragraph (1).
(3)The regulations may (among other things) make provision about information that must be supplied as part of an application.
(4)The Commissioners must notify R of their decision in response to an application under sub-paragraph (1) within the period of 30 days beginning with the day on which they receive the application.
(5)If the Commissioners decide to reduce the amount which R is required to pay, the notification of their decision must specify—
(a)the new amount which R is liable to pay, and
(b)how and when R must pay.
(6)R may not be required to pay the new amount before the end of the period of 30 days beginning with the day on which the notification is given to R.
(7)The Commissioners must repay any amount which R has paid in excess of the new amount.
Commencement Information
I1Sch. 9 para. 5 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 9 para. 5 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4