42Plastic packaging taxU.K.
(1)A tax called “plastic packaging tax” is to be charged in accordance with this Part.
(2)The Commissioners are responsible for the collection and management of plastic packaging tax.
Modifications etc. (not altering text)
C1Pt. 2 modified (1.4.2022) by The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417), regs. 1, 3-5
Commencement Information
I1S. 42 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2S. 42 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4