http://www.legislation.gov.uk/ukpga/2020/14/section/111/2021-10-01Finance Act 2020An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-05-18Expert Participation2021-10-01 PART 4 Miscellaneous and final<Emphasis>Preparing for new tax</Emphasis>Preparing for a new tax in respect of certain plastic packaging111The Commissioners for Her Majesty's Revenue and Customs may make preparations for the introduction of a new tax to be charged in respect of certain plastic packaging.
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