PART 2Plastic packaging tax
Charging of plastic packaging tax
43Charge to plastic packaging tax
(1)
The charge to plastic packaging tax arises when a chargeable plastic packaging component is—
(a)
produced in the United Kingdom by a person acting in the course of a business, or
(b)
imported into the United Kingdom on behalf of such a person.
(2)
The reference in subsection (1) to “a business” includes any activity of a government department or other public authority, or of a charity, that is carried out for commercial purposes.
(3)
Subsection (1) is subject to section 52 (exempt plastic packaging components).