SCHEDULES

SCHEDULE 12 U.K.Plastic packaging tax

Secondary liability and assessment notices etc: acting in the course of a related business U.K.

7 In Schedule 9 (secondary liability and assessment notices and joint and several liability notices), in paragraph 21 (interpretation: related businesses), in paragraph (b)(ii)—

(a) for “unincorporated association” substitute “unincorporated body (other than a partnership)”, and

(b) for “the association” substitute “the body”.