11(1)Schedule 36 to FA 2008 (powers to obtain information etc) is amended as follows.U.K.
(2)In the Table in paragraph 61A (involved third parties), after item 12 insert—
| “13 | A person involved (in any capacity) in the production, or importation to or exportation from the United Kingdom, of packaging components (within the meaning of section 48 of FA 2021) or in connected activities | Documents relating to matters in which the person is or has been involved | Plastic packaging tax |
| 14 | A person involved (in any capacity) in the purchase or sale of plastic packaging components (within the meaning of section 48 of FA 2021) or of goods packaged in such components | Documents relating to matters in which the person is or has been involved | Plastic packaging tax” |
(3)In paragraph 63(1) (meaning of “tax”), after paragraph (i) insert—
“(iza)plastic packaging tax,”.
Commencement Information
I1Sch. 15 para. 11 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 15 para. 11 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4