45RateU.K.
(1)Plastic packaging tax is charged at the rate of £200 per metric tonne of chargeable plastic packaging components of a single specification.
(2)The amount charged on part of a tonne is the proportionately reduced amount.
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. 45 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2S. 45 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4