PART 2 U.K. Plastic packaging tax

Offences and penalties U.K.

Valid from 10/12/2021

81 Criminal proceedings U.K.

Sections 145 to 155 of CEMA 1979 (proceedings for offences, mitigation of penalties and certain other matters) apply in relation to offences under this Part as they apply in relation to offences under the customs and excise Acts.