Part 2 Plastic packaging taxC1
- Introductory
- Charging of plastic packaging tax
- Interpretation of main terms etc
- Deferrals, exemptions and credits
- Registration
- Secondary liability and joint and several liability notices
- Administration and enforcement
- Miscellaneous
- Offences and penalties
- General
Annotations
Modifications
- 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