Plastic packaging tax due from unregistered persons

11D

1

This paragraph applies where an amount of plastic packaging tax is due from a person (P) in respect of a period during which P meets the liability condition but was not registered.

2

The late payment interest start date in respect of the amount is the date which would have been the late payment interest date in respect of that amount if P had been registered when P first became liable to be registered.

3

For the purposes of this paragraph P meets the “liability condition” at a particular time if—

a

at the end of the preceding month, the condition in section 55(2)(b) of FA 2021 (liability to register) is met in relation to P, or

b

at that time, the condition in section 55(2)(a) of that Act is met in relation to P.