PART 2

Plastic packaging tax

Secondary liability and joint and several liability notices

Notices imposing secondary or joint and several liability
59
Schedule 9 makes provision about notices that may in certain circumstances—
a
impose secondary liability on a person in respect of an amount of plastic packaging tax which another person has failed to pay, or
b
make one person jointly and severally liable with another person in respect of some or all of the other person's liability to pay plastic packaging tax in respect of a period of time in the future.
S. 59 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. 59 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4