PART 2 U.K. Plastic packaging tax

Modifications etc. (not altering text)

C1 Pt. 2 modified (1.4.2022) by The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417), regs. 1, 3-5

Offences and penalties U.K.

81 Criminal proceedings U.K.

Sections 145 to 155 of CEMA 1979 (proceedings for offences, mitigation of penalties and certain other matters) apply in relation to offences under this Part as they apply in relation to offences under the customs and excise Acts.

Commencement Information

I1 S. 81 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 S. 81 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4