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Changes over time for: Section 43


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/03/2024.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2021, Section 43.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
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.
[(2A)A person who is neither registered nor liable to be registered (see sections 55 to 57) is to be treated, for the purposes of subsection (1) of this section, as not acting in the course of a business.]
(3)Subsection (1) is subject to section 52 (exempt plastic packaging components).
Textual Amendments
Modifications etc. (not altering text)
Commencement Information
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