SCHEDULES

SCHEDULE 12Plastic packaging tax

5Records

In section 63 (records), in subsection (3), for the words from “6 years” to the end substitute

—

a

in a case where the records relate to an accounting period, 6 years beginning with the day after the end of the accounting period to which the records relate, or

b

in any other case, 6 years beginning with the day on which the records are created.