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

Effect of secondary liability and assessment notice U.K.

1 U.K. A secondary liability and assessment notice given to a person (“R”) makes that person liable to pay an amount which is equal to or less than an amount of plastic packaging tax which another person (“P”) is liable to pay in relation to an accounting period of P (the “relevant time”) but which P has failed to pay on or before the date on which the amount became due and payable.

Commencement Information

I1 Sch. 9 para. 1 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 Sch. 9 para. 1 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4