http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/9/part/2

SCHEDULES

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

PART 2Joint and several liability notices

No double payment

I2 I119

R may not be required to pay plastic packaging tax if or to the extent that P has paid it (and vice versa).