Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 9 U.K. Plastic packaging tax: secondary liability and assessment notices and joint and several liability notices

PART 2 U.K. Joint and several liability notices

Effect of joint and several liability notice U.K.

9 U.K. A joint and several liability notice given to a person (“R”) makes that person jointly and severally liable to pay plastic packaging tax that another person (“P”) will be liable to pay in respect of so much of any accounting period of P as falls within the period of two years beginning with—

(a) the day on which the notice is given to R, or

(b) if a joint and several liability notice is given to R at a time when another joint and several liability notice already has effect in relation to R, the day after the day on which the previous notice ceases to have effect.

Commencement Information

I1 Sch. 9 para. 9 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 Sch. 9 para. 9 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4