PART 2

Plastic packaging tax

Registration

Notification of liability and registration
56
1
A person who becomes liable to be registered under section 55 must notify the Commissioners of the liability before the end of the notification period.
2
The “notification period” is the period of 30 days beginning with the day on which the liability arises.
3
Where the Commissioners are satisfied that a person is liable to be registered (whether or not the person has notified liability under subsection (1)), the Commissioners must register the person with effect from the day on which the liability arises.
4
Where an unincorporated body (other than a partnership) is registered in the name of the body concerned, no account is to be taken of any change in its members in determining how any provision of or under this Part applies in relation to the body.
5
The Commissioners may by regulations make provision—
a
about the form and manner in which a notification under this section is to be given;
b
about the information to be contained in or provided with a notification under this section;
c
for the Commissioners to require further information from a person in connection with that person's registration;
d
requiring notifications and other communications with the Commissioners in connection with registration to be made electronically.
S. 56 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. 56 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4