# Finance Act 2021, Paragraph 8


(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.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/10/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-10/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.