Finance Act 2021

83 Interpretation U.K.

In this Part—

• “accounting period” has the meaning given by section 46(2);

• “chargeable plastic packaging component” is to be construed in accordance with section 47;

• “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;

• “the customs and excise Acts” has the same meaning as in CEMA 1979 (see section 1(1) of that Act);

• “finished” has the meaning given by section 47(3);

• “HMRC” means Her Majesty's Revenue and Customs;

• “imported” is to be construed in accordance with section 50;

• “joint and several liability notice” has the meaning that it has in Part 2 of Schedule 9;

• “packaging component” and “plastic packaging component” are to be construed in accordance with section 48;

• “plastic” and “recycled plastic” are to be construed in accordance with section 49;

• “the register” means the register under section 54(1) (and references to registration are to registration in that register);

• “secondary liability and assessment notice” has the meaning that it has in Part 1 of Schedule 9;

• “tax credit”, unless the context requires otherwise, means a tax credit in accordance with regulations under section 53.

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

Commencement Information

I1 S. 83 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 S. 83 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4