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Finance Act 2022
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- UK Public General Acts
- 2022 c. 3
- SCHEDULE 12
- Paragraph 2
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No charge for persons below de minimisU.K.
2In section 43 (charge to plastic packaging tax), after subsection (2) insert—
“(2A)A person who is neither registered nor liable to be registered (see sections 55 to 57) is to be treated, for the purposes of subsection (1) of this section, as not acting in the course of a business.”
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