SCHEDULES
SCHEDULE 9Plastic packaging tax: secondary liability and assessment notices and joint and several liability notices
PART 2Joint and several liability notices
Test for giving joint and several liability notice
I110
1
The Commissioners may give a joint and several liability notice to R if the Commissioners consider that—
a
R is acting in the course of a related business, and
b
sub-paragraph (2) or (3) applies to R.
2
This sub-paragraph applies to R if—
a
R is concerned in, or in the taking of steps with a view to, P not paying plastic packaging tax, and
b
R knows or ought to know that R is so concerned.
3
This sub-paragraph applies to R if—
a
R is involved in transporting, storing or otherwise dealing with a chargeable plastic packaging component in respect of which P is or will be liable to pay plastic packaging tax,
b
P has not paid that tax in respect of that component, and
c
P intends not to pay that tax in respect of that component.
4
The Commissioners may—
a
by regulations make provision about the factors which they may take into account in considering whether they may give a joint and several liability notice to R;
b
issue directions about those factors.