Content of joint and several liability noticeU.K.
11U.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
I1Sch. 9 para. 11 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 9 para. 11 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4