PART 2 U.K. Plastic packaging tax

Modifications etc. (not altering text)

C1 Pt. 2 modified (1.4.2022) by The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417), regs. 1, 3-5

Introductory U.K.

42 Plastic packaging tax U.K.

(1) A tax called “plastic packaging tax” is to be charged in accordance with this Part.

(2) The Commissioners are responsible for the collection and management of plastic packaging tax.

Commencement Information

I1 S. 42 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 S. 42 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4