Paragraph 5 I1I2
(1)
An amount assessed and notified to a person under paragraph 2 or 4 is recoverable on the basis that it is an amount of plastic packaging tax due from that person.
(2)
But sub-paragraph (1) does not apply if, or to the extent that, the assessment has been withdrawn or reduced.
Annotations
Commencement
- I1
Sch. 10 para. 5 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
- I2
Sch. 10 para. 5 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4