PART 2 U.K. Plastic packaging tax

Modifications etc. (not altering text)

C1 Pt. 2 modified (1.4.2022) by The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417), regs. 1, 3-5

Charging of plastic packaging tax U.K.

46 Payment U.K.

(1) Plastic packaging tax is to be paid by reference to accounting periods determined in accordance with regulations under section 61(1) (regulations about the payment, collection and recovery of plastic packaging tax).

(2) References in this Part to “accounting periods” are to those accounting periods.

Commencement Information

I1 S. 46 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 S. 46 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4