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(1)Subsection (2) applies where—
(a)a person (S) supplies a chargeable plastic packaging component that S has produced, or that was imported on behalf of S, to another person (P) under a contract,
(b)a payment falls to be made under the contract for the supply of the component, and
(c)after the making of the contract—
(i)plastic packaging tax becomes chargeable on the component, or
(ii)there is a change in the plastic packaging tax chargeable on the component.
(2)Unless the contract otherwise provides, S may adjust the amount of the payment mentioned in subsection (1)(b) so as to reflect the tax chargeable on the component.
(3)Subsection (4) applies where a person (S) supplies another person (P) with a chargeable plastic packaging component under a contract.
(4)Unless the contract provides otherwise, S may adjust the contract so that if P subsequently converts the component into a different chargeable plastic packaging component, P must provide S with information about the conversion.
(5)For the purposes of subsections (1) and (3), it is immaterial—
(a)when the contract was made;
(b)whether the contract also provides for other matters.
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