Search Legislation

Finance Act 2021

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 11

 Help about opening options

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2021, Paragraph 11. Help about Changes to Legislation

11(1)Schedule 36 to FA 2008 (powers to obtain information etc) is amended as follows.U.K.

(2)In the Table in paragraph 61A (involved third parties), after item 12 insert—

13A person involved (in any capacity) in the production, or importation to or exportation from the United Kingdom, of packaging components (within the meaning of section 48 of FA 2021) or in connected activitiesDocuments relating to matters in which the person is or has been involvedPlastic packaging tax
14A person involved (in any capacity) in the purchase or sale of plastic packaging components (within the meaning of section 48 of FA 2021) or of goods packaged in such componentsDocuments relating to matters in which the person is or has been involvedPlastic packaging tax

(3)In paragraph 63(1) (meaning of “tax”), after paragraph (i) insert—

(iza)plastic packaging tax,.

Commencement Information

I1Sch. 15 para. 11 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2Sch. 15 para. 11 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4

Back to top

Options/Help