Finance Act 2021 (c. 26)

SCHEDULES

Prospective

SCHEDULE 10 U.K. Plastic packaging tax: recovery and overpayments

PART 2 U.K. Repayments

Supplementary provision about repayment etc U.K.

8 (1) The Commissioners are not liable, on any claim for a repayment of plastic packaging tax, to repay any amount— U.K.

(a) paid more than 4 years before the making of the claim;

(b) if, or to the extent that, any person has become entitled to a tax credit in respect of that amount.

(2) It is a defence to any claim for repayment of an amount of plastic packaging tax that the repayment of that amount would unjustly enrich the claimant.