10(1)The Commissioners may give a joint and several liability notice to R if the Commissioners consider that—U.K.
(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.
Commencement Information
I1Sch. 9 para. 10 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 9 para. 10 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4