43Charge to plastic packaging taxU.K.
(1)The charge to plastic packaging tax arises when a chargeable plastic packaging component is—
(a)produced in the United Kingdom by a person acting in the course of a business, or
(b)imported into the United Kingdom on behalf of such a person.
(2)The reference in subsection (1) to “a business” includes any activity of a government department or other public authority, or of a charity, that is carried out for commercial purposes.
(3)Subsection (1) is subject to section 52 (exempt plastic packaging components).
Commencement Information
I1S. 43 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3