Finance Act 2021

71 Groups of companies U.K.

(1) Subsection (2) applies where a body corporate (P) is liable to pay an amount of plastic packaging tax (or an amount recoverable on the basis that it is an amount of plastic packaging tax)—

(a) in respect of plastic packaging components produced by, or imported on behalf of, P, or

(b) by virtue of a secondary liability and assessment notice or a joint and several liability notice,

at the time P is [F1 treated as] a member of a group.

(2) For the purposes of this Part [F2 , and save as otherwise provided by or under this Part,], the representative member of the group is to be treated as if [F3 —

(a)] it were liable to pay the amount instead of P[F4 ,

(b) it had assumed all other obligations in relation to plastic packaging tax that, apart from this subsection, would have been obligations of P, and

(c) it had assumed all entitlements in relation to plastic packaging tax that—

(i) apart from this subsection, would have been entitlements of P, and

(ii) arose after P and the representative member began to be treated as members of the same group.]

(3) All the bodies corporate who are treated as members of a group when any amount becomes due from the representative member, together with any bodies corporate who become treated as members of the group while any such amount remains unpaid, are jointly and severally liable for the amount due from the representative member.

[F5 (3A) The Commissioners may by regulations make such further provision as they consider appropriate about—

(a) a body corporate that is treated as a member of a group being treated as if it had or had not assumed an entitlement given by or under this Part (ignoring the regulations) to another body corporate that is treated as a member of the group;

(b) the performance or discharge by a body corporate that is treated as a member of a group of an obligation or liability imposed by or under this Part (ignoring the regulations) on another body corporate that is treated as a member of the group.]

(4) For the purposes of this Part—

(a) a body corporate is to be treated as a member of a group at any time in relation to which it falls to be treated as such in accordance with provision made by Schedule 13, and

(b) the representative member of a group at any time is the body corporate which falls to treated as such in accordance with that Schedule.

(5) Schedule 13 makes provision about applications by two or more bodies corporate to be treated as members of the same group for the purposes of this Part.

Textual Amendments

F1 Words in s. 71(1) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 12 para. 6(2)

F2 Words in s. 71(2) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 12 para. 6(3)(a)

F3 S. 71(2)(a): words in s. 71(2) renumbered as s. 71(2)(a) (24.2.2022) by Finance Act 2022 (c. 3), Sch. 12 para. 6(3)(b)

F4 S. 71(2)(b)(c) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 12 para. 6(3)(c)

F5 S. 71(3A) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 12 para. 6(4)

Modifications etc. (not altering text)

C1 Pt. 2 modified (1.4.2022) by The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417), regs. 1, 3-5

Commencement Information

I1 S. 71 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 S. 71 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4