SCHEDULES

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

PART 4Interpretation

Interpretation: general

I2I122

1

In this Schedule—

a

references to “R” and “P” have the meanings given by paragraph 1, in relation to secondary liability and assessment notices, or 9, in relation to joint and several liability notices;

b

references to P paying, failing to pay or being liable to pay an amount of plastic packaging tax are references to P paying, failing to pay or being liable to pay in accordance with provisions of or under this Part apart from this Schedule;

c

references to an amount of plastic packaging tax which P is liable to pay include references to an amount which P would have been liable to pay but for anything done, or not done, by R.

2

In this Schedule—

  • “fulfilment business” means a business that stores or packs goods that are owned by another person with a view to sale by that person;

  • “online marketplace” means a website, or any other means by which information is made available over the internet, which facilitates the sale of goods through the website or other means by persons other than the operator (whether or not the operator also sells goods through the marketplace);

  • “operator” means the person who controls access to, and the contents of, the online marketplace or the fulfilment business.

3

The Commissioners may by regulations—

a

provide that goods offered for sale in circumstances specified in the regulations are or are not to be treated, for the purposes of this Schedule, as having been offered through an online marketplace or a fulfilment business;

b

amend this paragraph so as to alter the definitions of “online marketplace”, “operator” and “fulfilment business”.