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
2(1)The Commissioners may disclose information obtained or held by them in, or in connection with, their functions in relation to plastic packaging tax to—U.K.
(a)the Secretary of State;
(b)the Environment Agency;
(c)the Scottish Environmental Protection Agency;
(d)Natural Resources Wales;
(e)the Medicines and Healthcare Products Regulatory Agency;
(f)the Department of Agriculture, Environment and Rural Affairs in Northern Ireland or any agency thereof;
(g)an authorised officer of a person listed in paragraphs (a) to (f).
(2)Information may only be disclosed under sub-paragraph (1) for the purpose of assisting a person listed in paragraphs (a) to (g) of that sub-paragraph in the performance of their duties.
(3)A person listed in sub-paragraph (1)(a) to (g) may disclose information to the Commissioners, or to an authorised officer of the Commissioners, for the purposes of assisting the Commissioners in the performance of their duties relating to plastic packaging tax.
(4)No charge may be made for any disclosure made by virtue of this paragraph.
(5)Nothing in this paragraph permits the disclosure of information which, although disclosed in compliance with this paragraph, would contravene the data protection legislation.
(6)In this paragraph “data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act).
(7)References in this paragraph to an authorised officer of any person are to any person who has been designated by the principal as a person to and by whom information may be disclosed by virtue of this paragraph.
Commencement Information
I3Sch. 12 para. 2 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I4Sch. 12 para. 2 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4