SCHEDULES
SCHEDULE 13

Plastic packaging tax: groups of companies

Bodies eligible for group treatment
2
For the purposes of paragraph 1—
a
two or more bodies are under the same control if—
i
one of them controls each of the others,
ii
one person (whether a body corporate or an individual) controls all of them, or
iii
two or more individuals carrying on a business in partnership control all of them;
b
a body corporate controls another body corporate only if—
i
it is empowered by statute to control that body's activities, or
ii
it is that body's holding company within the meaning of section 1159 of and Schedule 6 to the Companies Act 2006;
c
an individual controls, or individuals control, a body corporate only if they would be that body's holding company within the meaning of those provisions, if they were a company.
Sch. 13 para. 2 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
Sch. 13 para. 2 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3