PART 2

Plastic packaging tax

Administration and enforcement

Payment, collection, recovery
61
1
The Commissioners may by regulations make provision about the payment, collection and recovery of amounts for the purposes of plastic packaging tax.
2
Regulations under subsection (1) may (among other things)—
a
make provision for determining the accounting periods by reference to which payments are to be made;
b
require persons who are registered or who are liable to be registered under section 55 (“relevant persons”) to keep accounts for the purposes of plastic packaging tax in a specified form and manner;
c
require relevant persons to make returns for the purposes of plastic packaging tax;
d
make provision about the times at which payments of plastic packaging tax are to be made and methods of payment;
e
require the amounts payable by reference to accounting periods to be calculated by or under the regulations;
f
make provision about the payment, collection and recovery of amounts payable by a person as a result of a secondary liability and assessment notice or a joint and several liability notice;
g
make provision for the correction of errors made in accounting for plastic packaging tax.
3
Provision may be made by or under regulations under subsection (2)(c) about—
a
the form and manner of making returns;
b
the information to be included in returns;
c
declarations about the truth of information in returns;
d
the periods by reference to which returns are to be made;
e
timing.
4
Schedule 10 makes provision about recovery and overpayments.