PART 2

Plastic packaging tax

Miscellaneous

Death, incapacity or insolvency of person carrying on a business: regulations
74
1
The Commissioners may by regulations make provision for the purposes of plastic packaging tax in relation to cases where a person carries on the business of—
a
an individual who has died or become incapacitated;
b
a person (whether or not an individual) who is subject to an insolvency procedure (as defined in the regulations).
2
Provision may be made by regulations under this section—
a
requiring the person who is carrying on the business (P) to inform the Commissioners that P is carrying on the business and of the event that has led to P carrying it on;
b
allowing P to be treated for a limited time as if P and the person who has died, become incapacitated or is subject to an insolvency procedure were the same person;
c
about such other matters as the Commissioners think fit for securing continuity in the application of this Part in cases to which the regulations apply.