Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 11 U.K. Plastic packaging tax: reviews and appeals

PART 3 U.K. Appeals

“Appeal tribunal” U.K.

9 U.K. In this Schedule “appeal tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

Commencement Information

I1 Sch. 11 para. 9 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 Sch. 11 para. 9 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4