Paragraph 8 I1I2
(1)
The Commissioners are not liable, on any claim for a repayment of plastic packaging tax, to repay any amount—
(a)
paid more than 4 years before the making of the claim;
(b)
if, or to the extent that, any person has become entitled to a tax credit in respect of that amount.
(2)
It is a defence to any claim for repayment of an amount of plastic packaging tax that the repayment of that amount would unjustly enrich the claimant.
Annotations
Commencement
- I1
Sch. 10 para. 8 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
- I2
Sch. 10 para. 8 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4