PART 2 U.K. Plastic packaging tax

Modifications etc. (not altering text)

C1 Pt. 2 modified (1.4.2022) by The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417), regs. 1, 3-5

Administration and enforcement U.K.

65 Security for tax U.K.

(1) The Commissioners may by regulations prescribe circumstances in which a person who is liable to be registered under section 55 may be required to give security (or further security) of such amount and in such manner as the Commissioners may determine for the payment of any plastic packaging tax due, or which may become due, from the person.

(2) The Commissioners may only exercise the power in subsection (1) if they consider it is necessary for the protection of the revenue.

Commencement Information

I1 S. 65 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 S. 65 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4