C1PART 2Plastic packaging tax

Annotations:
Modifications etc. (not altering text)

Charging of plastic packaging tax

I1I2C144C1Liability to pay plastic packaging tax

1

Where the charge to plastic packaging tax arises in respect of a chargeable plastic packaging component by virtue of section 43(1)(a), the person who produces the component is liable to pay the amount charged.

2

Where the charge arises in respect of a chargeable plastic packaging component by virtue of section 43(1)(b), the person on whose behalf the component is imported is liable to pay the amount charged.