# Finance Act 2021, Paragraph 5


(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(2) But sub-paragraph (1) does not apply if, or to the extent that, the assessment has been withdrawn or reduced.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/10/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-10/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.