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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2021/26/section/66/enacted</dc:identifier><dc:title>Finance Act 2021</dc:title><dc:language>en</dc:language><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:modified>2023-12-06</dc:modified>
					
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</ukm:DocumentClassification><ukm:Year Value="2021"/><ukm:Number Value="26"/><ukm:EnactmentDate Date="2021-06-10"/><ukm:ISBN Value="9780105701279"/><ukm:UnappliedEffects><ukm:UnappliedEffect Comments="Editor: please note the instruction in Sch. 21 para. 11(5) to check if 2020 c. 14, Sch. 11 para. 6 has come into force and carry out the amendment accordingly or mark as not required. - Reviewer: please note that amendment is for 1979 c. 5." URI="http://www.legislation.gov.uk/id/effect/key-2294fa208952bc86b7c3816978d6faac" AffectedNumber="26" Modified="2026-04-23T10:23:23Z" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="Sch. 21 para. 11(3)(aa)" RequiresApplied="false" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2021/26" Row="375" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2021/26" AffectingYear="2021" AffectingProvisions="Sch. 21 para. 11(5)(b)" AffectedYear="2021" EffectId="key-2294fa208952bc86b7c3816978d6faac" AffectingNumber="26" Type="inserted (cond.)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I."><ukm:AffectedTitle>Finance Act 2021</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-21" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21">Sch. 21 </ukm:Section><ukm:Section Ref="schedule-21-paragraph-11-3-aa" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/11/3/aa" FoundRef="schedule-21-paragraph-11">para. 11(3)(aa)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2021</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-21" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21">Sch. 21 </ukm:Section><ukm:Section Ref="schedule-21-paragraph-11-5-b" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/21/paragraph/11/5/b">para. 11(5)(b)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-102-2" URI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/102/2">s. 102(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Date="2022-04-01" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									 
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/body/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/body" NumberOfProvisions="157" NumberFormat="default"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/part/2/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/part/2" NumberOfProvisions="44" id="part-2"><Number>PART 2</Number><Title>Plastic packaging tax</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/part/2/crossheading/administration-and-enforcement/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/part/2/crossheading/administration-and-enforcement" NumberOfProvisions="8" id="part-2-crossheading-administration-and-enforcement"><Title>Administration and enforcement</Title><P1group><Title>Unincorporated bodies</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2021/26/section/66/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2021/26/section/66" id="section-66">
<Pnumber>66</Pnumber>
<P1para>
<Text>The Commissioners may by regulations make provision in relation to a business which is carried on by a partnership or by another unincorporated body specifying by what person anything required by or under this Part to be done by a person is to be done.</Text>
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