45RateU.K.
(1)Plastic packaging tax is charged at the rate of £200 per metric tonne of chargeable plastic packaging components of a single specification.
(2)The amount charged on part of a tonne is the proportionately reduced amount.
Commencement Information
I1S. 45 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3