1(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.U.K.
(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.
Commencement Information
I1Sch. 12 para. 1 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 12 para. 1 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4