Miscellaneous Miscellaneous
- 68Statements for business customers
- 69Tax representatives of non-resident taxpayers
- 70Adjustment of contracts
- 71Groups of companies
- 72Prevention of artificial separation of business activities: directions
- 73Prevention of artificial separation of business activities: effect of directions
- 74Death, incapacity or insolvency of person carrying on a business: regulations
- 75Transfer of business as a going concern: regulations
- 76Isle of Man: import and export of chargeable plastic packaging components
Notes on Part 2
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