Finance Act 2021

54 The register

(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.