C1PART 2Plastic packaging tax
Annotations:
Modifications etc. (not altering text)
Interpretation of main terms etc
I1I2C150C1Time of importation
1
A chargeable plastic packaging component is imported into the United Kingdom—
a
in the case of a component that is subject to customs formalities within the meaning given by section 1(1) of CEMA 1979, as soon as all such formalities have been complied with in respect of the component, and
b
in any other case, at the time of importation for the purposes of the customs and excise Acts.
2
F1Subsection (1) is subject to section 76 (Isle of Man: import and export of chargeable plastic packaging components).
F23
The Commissioners may by regulations make provision about when a chargeable plastic packaging component is imported into the United Kingdom for the purposes of plastic packaging tax.
4
Regulations under subsection (3) may amend this Part.
Pt. 2 modified (1.4.2022) by The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417), regs. 1, 3-5