PART 2

Plastic packaging tax

Registration

The register
54
1
The Commissioners must establish and maintain a register for the purposes of collecting and managing plastic packaging tax.
2
The register may contain such information as the Commissioners think is required for those purposes.
3
The Commissioners may publish, by such means as they think fit, any information which—
a
is derived from the register, and
b
is within any of the descriptions in subsection (4),
apart from information relating to a registration which is subject to an outstanding appeal.
4
The descriptions are—
a
the names of registered persons;
b
particulars of sites at which registered persons carry on business;
c
registration numbers assigned to registered persons;
d
where the registered person is a body corporate that is a member of a group—
i
the fact that it is a member of a group,
ii
the names of the other bodies corporate that are members of the group, and
iii
particulars of any sites at which those other bodies carry on business.
5
Subject to subsection (6), information may be published in accordance with this section despite any obligation not to disclose the information that would otherwise apply.
6
Nothing in this section authorises a disclosure of information which contravenes the data protection legislation (but in determining whether a disclosure would do so, take into account the powers conferred by this section).
7
In this Part—
- “data protection legislation” has the meaning given by section 3(9) of the Data Protection Act 2018;
- “the register” means the register under subsection (1) and references to registration are to registration in it.
S. 54 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. 54 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4