- Latest available (Revised)
- Original (As enacted)
There are currently no known outstanding effects for the Finance Act 2021, Cross Heading: Appealable decisions etc.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
1(1)A person may appeal against a decision of the Commissioners or an officer of HMRC in respect of any of the following matters—U.K.
(a)whether or not a person is liable to pay an amount of plastic packaging tax;
(b)the amount of plastic packaging tax payable by a person;
(c)the registration, or cancellation of registration, of a person under this Part for the purposes of plastic packaging tax;
(d)the issuing of a secondary liability and assessment notice under paragraph 2 of Schedule 9;
(e)a refusal to revoke a secondary liability and assessment notice under paragraph 5 of Schedule 9;
(f)the issuing of a joint and several liability notice under paragraph 10 of Schedule 9;
(g)a refusal to revoke a joint and several liability notice under paragraph 13 or 14 of Schedule 9;
(h)a decision about the date on which the revocation of a joint and several liability notice is to have effect in accordance with a notification given under paragraph 13 of Schedule 9;
(i)a person's entitlement to a tax credit, the withdrawal of a tax credit, the amount of a tax credit or the period for which a tax credit is to be brought into account under regulations under section 53;
(j)a decision to require any security under regulations under section 65 or as to its amount;
(k)whether the Commissioners are liable to repay an amount to a person under paragraph 7(2) of Schedule 10 or the amount of such a repayment;
(l)whether or not the repayment of an amount under that paragraph is excessive (see paragraph 11 of that Schedule);
(m)the amount that a person is liable to pay the Commissioners in pursuance of an obligation imposed by regulations under paragraph 10(3)(b), (c) and (e) of that Schedule;
(n)whether or not a person is liable to a penalty under this Part or in respect of this Part or the amount of such a penalty;
(o)the period by reference to which payments of plastic packaging tax are to be made.
(2)A person may also appeal against the following determinations and directions of the Commissioners or an officer of HMRC—
(a)a determination that a packaging component—
(i)is a plastic packaging component;
(ii)is chargeable;
(b)a direction under section 63(4);
(c)a determination or direction by the Commissioners under regulations under section 69—
(i)that a person must appoint a tax representative;
(ii)not to approve the appointment of a tax representative;
(iii)withdrawing their approval of a tax representative;
(iv)requiring the replacement of a tax representative;
(d)the giving of a direction or supplementary direction by the Commissioners under section 72(2) or (4);
(e)a determination in respect of an application under regulations under section 74 or 75;
(f)a direction given to the person under paragraph 2(4)(b) or 10(4)(b) of Schedule 9;
(g)a determination on an application under Schedule 13 for group treatment or a determination by the Commissioners to terminate group treatment under that Schedule.
Commencement Information
I1Sch. 11 para. 1 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 11 para. 1 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
2U.K.In Parts 2 and 3 of this Schedule, references to a decision include references to a determination and a direction.
Commencement Information
I3Sch. 11 para. 2 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I4Sch. 11 para. 2 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: