- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
10(1)The Commissioners may give a joint and several liability notice to R if the Commissioners consider that—
(a)R is acting in the course of a related business, and
(b)sub-paragraph (2) or (3) applies to R.
(2)This sub-paragraph applies to R if—
(a)R is concerned in, or in the taking of steps with a view to, P not paying plastic packaging tax, and
(b)R knows or ought to know that R is so concerned.
(3)This sub-paragraph applies to R if—
(a)R is involved in transporting, storing or otherwise dealing with a chargeable plastic packaging component in respect of which P is or will be liable to pay plastic packaging tax,
(b)P has not paid that tax in respect of that component, and
(c)P intends not to pay that tax in respect of that component.
(4)The Commissioners may—
(a)by regulations make provision about the factors which they may take into account in considering whether they may give a joint and several liability notice to R;
(b)issue directions about those factors.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: