13(1)After being given a joint and several liability notice R must notify the Commissioners if paragraph 10(2)(a) or, as the case may be, (3)(a) (or both), does not apply or ceases to apply to R, including as a result of R ceasing to have dealings with P, at any time within the period of two years mentioned in paragraph 9.U.K.
(2)If—
(a)R notifies the Commissioners under sub-paragraph (1) within the period of 30 days beginning with the day on which R is given the joint and several liability notice (the “cancellation period”), and
(b)as a result of the notification the Commissioners consider that paragraph 10(2)(a) or, as the case may be, (3)(a), does not apply to R, including as a result of R ceasing to have dealings with P during the cancellation period,
the Commissioners must notify R that the joint and several liability notice is revoked with the result that R is not liable to pay any plastic packaging tax as mentioned in paragraph 9.
(3)If R does not notify the Commissioners under sub-paragraph (1), or notifies them only after the end of the cancellation period, R must be treated in relation to the period of liability as—
(a)knowing that R is concerned in, or in the taking of steps with a view to, P not paying plastic packaging tax as mentioned in paragraph 10(2), or
(b)knowing that P has not paid and intends not to pay tax as mentioned in paragraph 10(3).
(4)The period of liability is—
(a)if R does not notify the Commissioners under sub-paragraph (1) within the period of two years mentioned in paragraph 9, that period of two years, or
(b)if R does notify the Commissioners under sub-paragraph (1) within that period of two years but after the cancellation period, and as a result of the notification the Commissioners accept that paragraph 10(2)(a) or, as the case may be, (3)(a), does not apply to R—
(i)the cancellation period, or,
(ii)if the Commissioners consider that paragraph 10(2)(a) or, as the case may be, (3)(a), applied to R after the cancellation period, the period beginning with the day on which the joint and several liability notice was given to R and ending with the day on which the Commissioners consider that paragraph 10(2)(a) or, as the case may be, (3)(a), ceased to apply to R.
(5)The Commissioners must inform R and P of the result of a notification under sub-paragraph (1) within the period of 30 days beginning with the day on which they are given the notification.
Commencement Information
I1Sch. 9 para. 13 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 9 para. 13 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
14(1)P may apply to the Commissioners to revoke a joint and several liability notice given to R, on the ground that the Commissioners were wrong to consider that paragraph 10(2) or (3) applies to R so far as relating to anything done or not done by, or any intention of, P.U.K.
(2)An application under sub-paragraph (1) must be made within the period of 30 days beginning with the day on which the Commissioners give a copy of the notice to P.
(3)The Commissioners must notify R and P 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.
Commencement Information
I3Sch. 9 para. 14 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I4Sch. 9 para. 14 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
15(1)The Commissioners may by regulations make further provision about—U.K.
(a)notifications for the purposes of paragraph 13(1);
(b)applications for the purposes of paragraph 14(1).
(2)The regulations may (among other things) make provision about information that must be supplied as part of the notification or application.
Commencement Information
I5Sch. 9 para. 15 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I6Sch. 9 para. 15 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4