Finance Act 2021

Test for giving a secondary liability and assessment notice

2 (1) The Commissioners may give a secondary liability and assessment notice to R if they 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 or has been concerned in, or in the taking of steps with a view to, P failing to pay plastic packaging tax, and

(b) R knows or ought to know that R is or was so concerned.

(3) This sub-paragraph applies to R if—

(a) R is or has been involved in transporting, storing or otherwise dealing with a chargeable plastic packaging component, and

(b) R knows or ought to know that P has failed to pay plastic packaging tax which P is liable to pay in respect of the 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 secondary liability and assessment notice to R;

(b) issue directions about those factors.

(5) The Commissioners may—

(a) give R more than one secondary liability and assessment notice in relation to the same relevant time;

(b) give R a secondary liability and assessment notice whether or not P has asked HMRC to review, or has appealed against, a decision that P is liable to pay some or all of the amount of plastic packaging tax which P has failed to pay as mentioned in paragraph 1.