Time of importationU.K.
3(1)In section 50 (time of importation)—
(a)in subsection (2), for “This section” substitute “Subsection (1)”;
(b)after subsection (2) insert—
“(3)The Commissioners may by regulations make provision about when a chargeable plastic packaging component is imported into the United Kingdom for the purposes of plastic packaging tax.
(4)Regulations under subsection (3) may amend this Part.”
(2)In section 84 (regulations), in subsection (5), after paragraph (b) insert—
“(ba)section 50(3) (timing of importation);”.