Finance Act 2021 (c. 26)

SCHEDULES

Prospective

SCHEDULE 9 U.K. Plastic packaging tax: secondary liability and assessment notices and joint and several liability notices

PART 2 U.K. Joint and several liability notices

No double payment U.K.

19 U.K. R may not be required to pay plastic packaging tax if or to the extent that P has paid it (and vice versa).