C1PART 2Plastic packaging tax

Annotations:
Modifications etc. (not altering text)

Miscellaneous

68C1Statements for business customers

I11

A person who—

a

supplies to a business customer a plastic packaging component in respect of which a charge to plastic packaging tax has arisen, and

b

is liable to pay plastic packaging tax on that component,

must, when invoicing that customer in respect of that component, include with that invoice a statement of the amount of plastic packaging tax arising in relation to that component (a “PPT statement”).

I12

The reference in subsection (1)(a) to supplying a plastic packaging component to a business customer includes supplying that component by virtue of supplying other goods, such as goods that are contained within the component.

I23

A PPT statement must contain such particulars as the Commissioners may prescribe in regulations.

I14

In this section, “business customer” means a person who is supplied with a plastic packaging component in the course of their carrying out a business (within the meaning of section 43(2)).