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

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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.