Finance Act 2021 (c. 26)

PART 2 U.K. Plastic packaging tax

Modifications etc. (not altering text)

C1 Pt. 2 modified (1.4.2022) by The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417), regs. 1, 3-5

Charging of plastic packaging tax U.K.

44 Liability to pay plastic packaging tax U.K.

(1) Where the charge to plastic packaging tax arises in respect of a chargeable plastic packaging component by virtue of section 43(1)(a), the person who produces the component is liable to pay the amount charged.

(2) Where the charge arises in respect of a chargeable plastic packaging component by virtue of section 43(1)(b), the person on whose behalf the component is imported is liable to pay the amount charged.

Commencement Information

I1 S. 44 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 S. 44 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4