No double paymentU.K.
19U.K.R may not be required to pay plastic packaging tax if or to the extent that P has paid it (and vice versa).
Commencement Information
I1Sch. 9 para. 19 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 9 para. 19 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4