32.—(1) P must make payments of plastic packaging tax in respect of each accounting period.
(2) The amount of plastic packaging tax payable is the amount stated in the return in respect of the period.
(3) P must pay the amount of plastic packaging tax payable in respect of an accounting period no later than the day by which they must make a return for that period.
(4) The Commissioners may, in such circumstances as they may prescribe, extend the period in paragraph (3) by notice in writing to P for such additional period as they see fit.
(5) Payment must be made by the method prescribed by the Commissioners.