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Finance Act 2021
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50Time of importationU.K.
(1)A chargeable plastic packaging component is imported into the United Kingdom—
(a)in the case of a component that is subject to customs formalities within the meaning given by section 1(1) of CEMA 1979, as soon as all such formalities have been complied with in respect of the component, and
(b)in any other case, at the time of importation for the purposes of the customs and excise Acts.
(2)[F1Subsection (1)] is subject to section 76 (Isle of Man: import and export of chargeable plastic packaging components).
[F2(3)The Commissioners may by regulations make provision about when a chargeable plastic packaging component is imported into the United Kingdom for the purposes of plastic packaging tax.
(4)Regulations under subsection (3) may amend this Part.]
Textual Amendments
F1Words in s. 50(2) substituted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 12 para. 3(1)(a)
F2S. 50(3)(4) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 12 para. 3(1)(b)
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. 50 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2S. 50 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
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