- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (24/02/2022)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/04/2022
Point in time view as at 24/02/2022. This version of this provision has been superseded.
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There are currently no known outstanding effects for the Finance Act 2021, Section 55.
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(1)A person (P) who—
(a)produces finished plastic packaging components, or
(b)on whose behalf finished plastic packaging components are imported,
becomes liable to be registered on a given day if subsection (2) applies in relation to P on that day [F1(subject to subsection (5))].
(2)This subsection applies—
(a)on any day, where there are reasonable grounds for believing that the amount of finished plastic packaging components that will be produced by, or imported on behalf of, P within the period of 30 days beginning with that day will equal or exceed 10 metric tonnes, or
(b)on the first day of any calendar month, where the amount of finished plastic packaging components produced by, or imported on behalf of, P over the 12 months ending with the day before that day equals or exceeds 10 metric tonnes.
(3)Finished plastic packaging components to which section 52(1) or (3) applies are not to be taken into account for the purposes of subsection (2).
(4)In the application of subsection (2)(b) to the first day of a month falling within the year beginning with 1 April 2022, that paragraph has effect as if for “over the 12 months” there were substituted “ during the period beginning with 1 April 2022 and ”.
[F2(5)Subsection (1) does not apply to any person for the time being listed in section 13B(1) of the Customs and Excise Duties (General Reliefs) Act 1979 (members of visiting forces etc).
(6)The Commissioners may by regulations make provision about the administration of the disapplication of subsection (1) by subsection (5), including provision making it subject to conditions or requirements set out in the regulations.]
Textual Amendments
F1Words in s. 55(1) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 12 para. 4(2)
F2S. 55(5)(6) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 12 para. 4(3)
Commencement Information
I1S. 55 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
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