- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
5(1)R may apply to the Commissioners to—
(a)revoke a secondary liability and assessment notice, on the grounds that R took all reasonable steps to establish that P had paid or intended to pay all the plastic packaging tax which P was liable to pay in relation to the relevant time, or
(b)reduce the amount which R is required to pay by a secondary liability and assessment notice, on the grounds that the amount is not just and reasonable.
(2)The Commissioners may by regulations make provision about—
(a)the steps which are to be regarded as reasonable for the purposes of sub-paragraph (1)(a);
(b)applications for the purposes of sub-paragraph (1).
(3)The regulations may (among other things) make provision about information that must be supplied as part of an application.
(4)The Commissioners must notify R of their decision in response to an application under sub-paragraph (1) within the period of 30 days beginning with the day on which they receive the application.
(5)If the Commissioners decide to reduce the amount which R is required to pay, the notification of their decision must specify—
(a)the new amount which R is liable to pay, and
(b)how and when R must pay.
(6)R may not be required to pay the new amount before the end of the period of 30 days beginning with the day on which the notification is given to R.
(7)The Commissioners must repay any amount which R has paid in excess of the new amount.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: