{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-11/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-11/paragraph-1.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/11/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) A person may appeal against a decision of the Commissioners or an officer of HMRC in respect of any of the following matters—\n(a) whether or not a person is liable to pay an amount of plastic packaging tax;\n(b) the amount of plastic packaging tax payable by a person;\n(c) the registration, or cancellation of registration, of a person under this Part for the purposes of plastic packaging tax;\n(d) the issuing of a secondary liability and assessment notice under paragraph 2 of Schedule 9;\n(e) a refusal to revoke a secondary liability and assessment notice under paragraph 5 of Schedule 9;\n(f) the issuing of a joint and several liability notice under paragraph 10 of Schedule 9;\n(g) a refusal to revoke a joint and several liability notice under paragraph 13 or 14 of Schedule 9;\n(h) a decision about the date on which the revocation of a joint and several liability notice is to have effect in accordance with a notification given under paragraph 13 of Schedule 9;\n(i) a person's entitlement to a tax credit, the withdrawal of a tax credit, the amount of a tax credit or the period for which a tax credit is to be brought into account under regulations under section 53;\n(j) a decision to require any security under regulations under section 65 or as to its amount;\n(k) whether the Commissioners are liable to repay an amount to a person under paragraph 7(2) of Schedule 10 or the amount of such a repayment;\n(l) whether or not the repayment of an amount under that paragraph is excessive (see paragraph 11 of that Schedule);\n(m) the amount that a person is liable to pay the Commissioners in pursuance of an obligation imposed by regulations under paragraph 10(3)(b), (c) and (e) of that Schedule;\n(n) whether or not a person is liable to a penalty under this Part or in respect of this Part or the amount of such a penalty;\n(o) the period by reference to which payments of plastic packaging tax are to be made.\n(2) A person may also appeal against the following determinations and directions of the Commissioners or an officer of HMRC—\n(a) a determination that a packaging component—\n(i) is a plastic packaging component;\n(ii) is chargeable;\n(b) a direction under section 63(4);\n(c) a determination or direction by the Commissioners under regulations under section 69—\n(i) that a person must appoint a tax representative;\n(ii) not to approve the appointment of a tax representative;\n(iii) withdrawing their approval of a tax representative;\n(iv) requiring the replacement of a tax representative;\n(d) the giving of a direction or supplementary direction by the Commissioners under section 72(2) or (4);\n(e) a determination in respect of an application under regulations under section 74 or 75;\n(f) a direction given to the person under paragraph 2(4)(b) or 10(4)(b) of Schedule 9;\n(g) a determination on an application under Schedule 13 for group treatment or a determination by the Commissioners to terminate group treatment under that Schedule.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 11 para. 1 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 11 para. 1 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/11/paragraph/1",
    "retrieved_at": "2026-10-29T08:58:11.025653+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}