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Finance Act 2021

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This is the original version (as it was originally enacted).

HMRC powers to obtain information etc

11(1)Schedule 36 to FA 2008 (powers to obtain information etc) is amended as follows.

(2)In the Table in paragraph 61A (involved third parties), after item 12 insert—

13A person involved (in any capacity) in the production, or importation to or exportation from the United Kingdom, of packaging components (within the meaning of section 48 of FA 2021) or in connected activitiesDocuments relating to matters in which the person is or has been involvedPlastic packaging tax
14A person involved (in any capacity) in the purchase or sale of plastic packaging components (within the meaning of section 48 of FA 2021) or of goods packaged in such componentsDocuments relating to matters in which the person is or has been involvedPlastic packaging tax

(3)In paragraph 63(1) (meaning of “tax”), after paragraph (i) insert—

(iza)plastic packaging tax,.

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