SCHEDULES
SCHEDULE 12Plastic packaging tax: information and evidence
PART 1Information
Power to take samples
1I1I2
1
An authorised person may at any time take such samples from a product as the person requires for the purpose of determining how the product ought to be treated, or ought to have been treated, for the purposes of plastic packaging tax.
2
A sample may only be taken under this paragraph if the authorised person—
a
has reasonable cause to believe that the product is a chargeable plastic packaging component, and
b
considers it necessary for the protection of the revenue against mistake or fraud.
3
A sample taken under this paragraph must be disposed of in such manner as the Commissioners may direct.
4
In this paragraph “authorised person” means a person acting under the authority of the Commissioners.