SCHEDULES

SCHEDULE 15 U.K. Plastic packaging tax: amendments of other legislation

PART 2 U.K. Miscellaneous

Serial tax avoidance U.K.

13 U.K. In Schedule 18 to FA 2016 (serial tax avoidance), in paragraph 4(2), after “landfill tax” insert— “ plastic packaging tax ”.

Commencement Information

I1 Sch. 15 para. 13 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 Sch. 15 para. 13 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4