Finance Act 2021

Prospective

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.

9 (1) This paragraph applies where— U.K.

(a) an amount has been paid by way of plastic packaging tax which (apart from paragraph 8(2)) would fall to be repaid to a person (P), and

(b) the whole or a part of the cost of the payment of that amount to the Commissioners has, for practical purposes, been borne by a person other than P.

(2) Where loss or damage has been, or may be, incurred by P as a result of mistaken assumptions made in P's case about the operation of any provisions relating to plastic packaging tax, that loss or damage is to be disregarded, except to the extent of the quantified amount, in the making of a relevant determination.

(3) In sub-paragraph (2)—

(a) “the quantified amount” means the amount (if any) which is shown by P to constitute the amount that would appropriately compensate P for loss or damage shown by P to have resulted, for any business carried on by P, from the making of the mistaken assumptions;

(b) a “relevant determination” means a determination for the purposes of paragraph 8(2) as to—

(i) whether or to what extent the repayment of an amount would enrich P, or

(ii) whether or to what extent any enrichment of P would be unjust.

(4) The reference in sub-paragraph (2) to provisions relating to plastic packaging tax is a reference to—

(a) any provision made by or under any enactment which relates to the tax or to any matter connected with it, or

(b) any notice published by the Commissioners under or for the purposes of any such provision.