Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 13 U.K. Plastic packaging tax: groups of companies

Termination of group treatment by the Commissioners U.K.

8 U.K. The Commissioners may, by notice given to the members of the group concerned, terminate the treatment of any body corporate as a member of the group from the time specified in the notice where—

(a) it appears to the Commissioners that the body is not an eligible body in relation to the group, or

(b) the Commissioners consider it necessary to do so for the protection of the revenue.

Commencement Information

I1 Sch. 13 para. 8 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 Sch. 13 para. 8 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4