Finance Act 2021

Interpretation: related businesses

21 In this Schedule—

(a) “related business” means a business that is—

(i) involved in the production or importation of chargeable plastic packaging components by P, including in the transportation or storage of the components, or in the manufacture or supply of raw or processed materials used in, or in the production of, the components,

(ii) supplied, whether directly or indirectly, with chargeable plastic packaging components produced or imported by P, or

(iii) involved in the marketing or sale of chargeable plastic packaging components by P as an operator of an online marketplace or fulfilment business, and

(b) references to acting in the course of a related business include—

(i) in relation to a business that is carried on by a body corporate, being a director, manager, secretary, chief executive or member of the committee of management, or a person purporting to act in such a capacity, and

(ii) in relation to a business that is carried on by an unincorporated association, being an officer of the association or a member of its governing body, or a person purporting to act in such a capacity.