PART 2

Plastic packaging tax

Charging of plastic packaging tax

Liability to pay plastic packaging tax
44
1
Where the charge to plastic packaging tax arises in respect of a chargeable plastic packaging component by virtue of section 43(1)(a), the person who produces the component is liable to pay the amount charged.
2
Where the charge arises in respect of a chargeable plastic packaging component by virtue of section 43(1)(b), the person on whose behalf the component is imported is liable to pay the amount charged.
S. 44 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
Pt. 2 modified (1.4.2022) by The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417), regs. 1, 3-5
S. 44 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4