SCHEDULES

SCHEDULE 9Plastic packaging tax: secondary liability and assessment notices and joint and several liability notices

PART 1Secondary liability and assessment notices

No double payment

8

(1)

R may not be required to pay any amount by a secondary liability and assessment notice if or to the extent that P has paid the amount mentioned in paragraph 1.

(2)

P may not be required to pay the amount mentioned in paragraph 1 if or to the extent that R has paid an amount referable to that amount.